Sony introduced at the IFA 2008 the new high-end Blu-ray player BDP-S5000ES. Sony says that the BDP-S5000ES is the best Blu-ray player yet.
HD Reality Enhancer and Super Bit Mapping are supposed to generate the best images for full HD TVs.
The BDP-S5000ES features 14-bit, 297MHz Video D/A conversion circuitry.
Other features of the Sony high-end Blu-ray player include firmware upgrade, Ethernet port, DVD upscaling, XrossMediaBar, 7.1-channel analog outputs, Dolby TrueHD and DTS-HD Master Audio support.

The Sony BDP-S5000ES will go on sale in Japan in December for 294,000 Yen (~$2,700). When and if the BDP-S5000ES is shipping in the United States is not known yet.
Via this Sony announcement (Japanese).