OPPO OPDV971H Digital HD-Ready Up-Converting DVD Player
I couldn't see any difference!
Hooked this DVD player via DVI to my Hitachi 1080i HDTV 65-inch 65SWX20B, which itself had an internal 1080i upconverter.  No significant difference when compared it to my Sony DVD player/SACD player DVP-NC685V.  Returned it to Amazon.  Got a full refund (thanks Amazon.)  No problems with operating the OPDV971H, however.  Waiting for the Toshiba HD-A2.