Just read a review of the new samsung blueray player on audioholics.com. They said the upconverting of dvd's was as good or better than the Denon reference (well the $1400 Denon, one step under the reference). Looking at it from this stand-point it is a bargain since it also plays blueray's. However, there was a problem with the scaler that made bluerays look soft and the only output of the uncompressed dts and dolby digital was through pcm.