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The samsung upcoverts DVD to 1080i/720p via its DVI output, but has a blach crush problem, cant display blacker than black
The Toshiba has awesome CD audio performance due to a new DAC from Texas Insturments that gives great audio at a low price (raves for the 3960 and its predecessor the 3950 on its CD audio performance), but should have the Chroma Bug. Also, the deinterlacer is nothing very great, its decent.
With a HDTV and mainly for DVD viewing, i'd say the samsumg.. If you enjoy music as well, and are lookin for a good CD player as well, definitely the toshiba
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