I'm looking at Blu-Ray players in the new year having purchased a Toshiba HD-DVD player (A35) last year. The upscaling on the Tosh was great and an important factor for me as my DVD collection is huge. I guess I'm hooked and will bring Blu-Ray on board as well this year. I don't want a game system period so any support for the PS3 will fall on deaf ears here. From my research the Panasonic seems a good possibility. It's one of the first players with the Final Standard Profile (about time this format finalized something at last - ridiculous!). I have the Onkyo TX-SR805 receiver so bit-streamed DD, etc. will be decoded. My question is how well does this player upscale standard DVDs? While we are at it also, how fast is the power up and response time on average? Thanks for your input!