If this device can upscale better than my HTPC, then count me in. As it is, my HTPC is good enough that I have no itch to go Blu. While it's true that no 480p format will look better than 1080p, the biggest visible difference between SD and HD for me is color resolution, not picture resolution. If the chip in this device can closely mimic HD color resolution, it's a keeper. The audio difference won't matter to the public. Most people watch DVD's through their TV speakers. Video quality has always been first and foremost.