The Toshiba HD-DVD players perform fairly comparably to the OPPO players (the XA2 does a better job, albeit it at a fair bit more money). I picked up an HD-A2 a few months ago, and some fairly intermittent comparisons between it and the 981HD suggest that they are pretty closely matched. The 981HD offers a few things the A2 doesn't (DVD-Audio and SACD being two biggies), and of course at the moment I'm still kicking the
980H 's tires, which leaves the 981HD and HD-A2 relegated to the sidelines to a degree (they're piped through a MonoPrice HDMI switch for video to the 990's DVI2 input and connected with two optical cables for audio to the 990, but are not seeing a whole lot of use).
I haven't kept as close an eye on the Blu-ray players - the prices are coming down quickly, but the feature sets are still evolving a bit slowly in comparison to HD-DVD. I have a bit less anxiety about the future of Blu-ray than the future of HD-DVD based just on the software catalogs (which is why I have the cheapest HD-DVD player and own almost no HD-DVD's), but so far I haven't yet seen a Blu-ray player that made me want to spend my money. That's just me, though. The PS3 is said to do a pretty solid job with upscaling DVD's using the latest firmware, and Panasonic's player seems to be a pretty impressive performer.