I have a Denon 2910 that upsamples to 1080i running hdmi into a Hitachi 55" plasma wich also has 1080i as it's resolution. I have found that letting the Denon do the upscaling works best. The quality is almost as good as the HD signals that I pull off of Dish Network. Not quite, but almost. If I was going to buy another today I would seriously think about an HD DVD instead, or Blu Ray but I'm still waiting for the format war to be resolved. You can get an HD DVD for less than the Denon. However the Denon also does SACD, HDCD, and DVD Audio amongst others so it has a few other features that are nice. I've also read good things about the Oppo. Just be sure not to put the video signal through too many transitions and you should be OK.
