That depends on exactly what you mean by "upconversion" and "scaling". But given the players you mentioned, I suspect you're talking about the same things either way, ie. upconversion/scaling to 720p/1080i output.
Do note that from what I'm hearing over at AVSforum, you will need DVI/HDCP input on your display to get the desired upconversion from the Samsung. There seems to be a workaround for the Bravo to upconvert for DVI w/out HDCP (or maybe it just works like that out-of-the-box).
I think in this context (dvd players), Upconversion refers to conversion from one scanrate to another, i.e. 480i to 480p, 720p, or 1080i.
If one were discussing AV receivers or pre-pros with video switching, upconversion might mean the ability to connect video source devices via composite, S-video, and component connections and output all input types via a single cable to the tv, usually component video though some receivers will upconvert composite to S-video but not to component.
Scaling, on the other hand, refers to a process by which non-anamorphic widescreen dvd images are expanded or "zoomed" to emulate anamorphic discs when displayed on a native 16/9 display instead of having bars on sides as well as top and bottom.
I understand what you mean, but given the players he is talking about, I doubt he's refering to aspect ratio control type scaling.
Also, both in practice and in general terms, upconversion can be considered a subset of scaling even if you're just talking about DVD players. For example, there's the x/y scaling that some people love about the Malata's.
Anyway, that's why it's really best to say what kind of scaling one is talking about although I agree that most people are refering to aspect ratio control when they talk about most other players (not HTPCs or the 2 specific players mentioned here).
You're right, I was talking about scan rate scaling/up-conversion.
I've got DVI/HDCP. I'm waiting on reviews of the 931 to choose between the two. It'd would be great if the 931 could also had aspect ratio control for non-anamorphic DVDs.
The only advantage the D1 has for me is Divx support.