Harman Kardon DVD 31 Progressive-Scan DVD Player
Most underrated of the psuedo-HD players
Let me begin by saying, while this player does NOT offer HD upconversion, it outperforms the Sony and Samsung upconverting HD players.  I carefully compared the three models on my Hitachi 51 RPTV, and found this to clearly be the best.  Picture quality its stunningly superb, suprising deep color and incredible sharpness.  I saw absolutely NO benefit from using a high-quality DVI connector as opposed to high-quality component cables.  The player also offers DVD-Audio which is phenomenal when set up to a higher end sound system.  And finally, in my opinion, this unit is the best looking DVD player I've seen on the market.  The only flaw I've come accross is with the remote, which lacks volume buttons, and although lighted, it's still hard to make out which button is which in the dark.