i would also agree with bcf1963. i am confident in stating my TV has about the best internal scalers available, yet i find an improvment in PQ when upscaling to 720p with the Elite DVD player in my sig(dv46av - [Link: pioneerelectronics.com] ). i have compared all the resolutions, and i like 720p the best.

my last DVD upconversion unit was made by LG and i used it on my Hitachi LCD RPTV. i found this also improved PQ but i found it best set to 1080i. which is strange as the tv native res was 720p. i'm thinking the LG unit just did a better job of scaling to 1080i instead of 720p, and the TV's scalers were terrible.

i havent compared compnmt vs hdmi, so cant comment on that as the LG was hooked via DVI, and i now use HDMI for the Elite.