MissingRemote has published a review of the Oppo Digital DV-981HD Upscaling DVD Player.

Quote from the review:
"The output of the Oppo is generally nothing short of spectacular, with a recent well mastered DVD one really can sit back and almost forget that this isn't actually high definition, just a good fakery. 1080p native upconversion is a boon to all the influx of new 1080p TV owners that are sure to come as the prices plummet during 2007.
The fact that the player can play just about any optical media (short of the next gen formats) is a major plus for anyone looking to unify their various devices. The only negative is the macroblocking issue. However, this is dependant on the content and even the calibration of the display being used. Most people wouldn't even notice it. "
Read the full review.

The Oppo Digital DV-981HD sells for $229.99.