The Oppo 970 is arguably the best budget DVD player in its price range. What DVD player do you currently own that you are comparing to? What model Panasonic Plasma do you own, and what is its native resolution?
Since you posted this in the HD-DVD area, I'm going to pose the obvious question. You do know that the Oppo player is an upconverting player, NOT a true hi-def player, right?