Just got my 23FD delivered yesterday from Vann's. I scrounged around looking for an extra network cable but couldn't find one long enough, so I went to Best Buy. They had an open box unit available for about $100 more than what I paid...LOL. I updated the firmware from 3.25 to 3.65
The first thing I did was load it with the Casino Royale DVD, and selected the 1080p output. Simultaneously, I put the Casino Royale BD in my 51FD. These are connected to a Pio SC-07 via HDMI, which feeds my Kuro 5010 (8th gen).
Watching the opening credits was a real eye opener. The text on the DVD was extremely blocky and blotchy - the same effect as compressing a JPEG file too much. Meanwhile, the text coming from the blu-ray was flawless.
They can claim what great upscaling they have until they are blue in the face, but if the source material isn't any good, it won't help. I much prefer to watch MGM HD, HDNET movies, TCM HD, etc. I think I'm just going to toss my DVD collection, as it greatly adds to the dust level in my living room. People that buy a player for its upscaling capability I feel are misguided. After awhile, it won't matter anymore.