I decided to go with a top upscaling player with excellent video and excellent audio (the Denon 3910; the Pioneer 59ai and Onkyo SP1000 are also well thought of). I figured it will still be a few years before the HD format war is over (I would not want to buy too early and choose the losing technology), the price comes down to reasonable levels, HD DVDs are widely available for rent, etc. Plus, even after going with HD technology down the road, I can keep my 3910 for audio and just get an HD video player rather than another universal. Also, I predict the 3910 will outperform the HD players for current DVDS, something to think about if you have a large DVD library and won't be upgrading your current DVDs to new HD ones for awhile. Lastly, I did not want to sacrifice with the lower end upscaling players (most have a lot of problems, although the Panasonic S97 seemd to be well liked, although no SACD). That was my thought process.