This is a question for those who own both the Toshiba HD DVD player and the Samsung Blu-ray player. Which one does the best job of up-converting SD DVD or is there any difference? I have read several reviews lately that give excellent marks for both players. One review compared the Samsung to $ 1500 Denon player and said the Samsung was nearly equal and for this function alone it was worth the $ 1000. I own both the Toshiba and Samsung as well as a high end Marantz up-converting player and plan some tests. I was wondering if anyone has already done their own tests. I think that most of us early buyers have concentrated upon the HD performance. I have seen some comments on up conversion on HTF ......mostly regarding the Toshiba but no real comparisons.