Except that, as was said, it's possible that some players or receivers would do a visibly better job of upscaling than your Samsung(no way to tell). So, yes, there's a considerable hype element in the "upconverting" thing. If your Samsung has a "native resolution" of 720(likely), that's what will be used to fill the screen, regardless of what comes in; 480 would be upscaled, 1080(from a HD-DVD or broadcast)would be downscaled.

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Enjoy the music, not the equipment.