http://www.audioholics.com/productreviews/avhardware/2005productawards.php
right now, the upscaling is very nice, and IMO, more a deal than the variable xo (the unit does have variable xo's 40,60,80,100hz etc..., and does do the "large/small" selection.
I like the ability to upcode DVD's and non HD TV. also minimizes cable spaghetti with just the HDMI output from the receiver to the TV.
in 5-10 years when all video is 1080p, then no. not a big deal. but you'll have upgraded your receiver /preamp by then... :-) this is another reason i would NOT spend more than 1k on any receiver / prepro. The tech is changing very rapidly. none of these current options including my beloved Y2600 can handle 1080p. forcing an upgrade in a couple years anyway....
also, once you start hitting 2-3k, you should start looking at separates. better amps generally and more flexible re: upgrades, IMO
audio quality is exceptionally clean and detailed. a noticeable improvement over my 6 year old HK510 (yes, not fair to compare receivers 5 years apart in age)
