I think you can only see differences on screens larger then 70"

Projectors is where good upconversion matters!

I'v put away all my DVDs and now only buy BLURAY's

On my 130" wall screen you can see a huge difference from BluRay and upconverted DVDs

M60 M3 VP100 VP150 EP175 Q4
PanyPTAE1000U LCD HD projector 120"
Yamaha RX-V3800 PS3 20g, 360 ELITE