The Toshiba HD-XA1 HD DVD player is in stores in Japan and it comes even with HD DVD movies.

Initial shipments of the Toshiba HD-AX1, until April 27, will bundle two complimentary HD DVD movie discs, "Resident Evil" and a Japanese film, "Moonlight Jellyfish". The HD DVD experience costs 110.000 Yen (~$932 ) in Japan. The Toshiba HD-AX1 will sell for $799.99 in the United States.

Japanese consumers will be the first indicator if HD DVD is able to leverage the first to market bonus. Sony's Blu-ray Disc Player is shipping in July. Toshiba has a 2 month lead in Japan.
As reported the launch of the cheaper Toshiba HD-A1 is delayed until mid-April in the US.
More details in this Toshiba press-release.