I agree on the XA-2. Using the Silicon Optics Reon chip it does an awesome job upconverting.
The XA-2 can be purchased for $540 with eight free movies.
Here is how it's done:
Go here: [Link: preview.tinyurl.com]

Buy a Toshiba HD-A2, HD-A20, or HD-XA2 HD DVD player between August 27 and September 23 and receive up to eight HD DVDs. Here's how this works: You'll get three HD DVD movies from Amazon.com when you order a qualifying HD DVD player. There's also a rebate offer on these players that lets you get five more HD DVDs from Toshiba.

Step 1: Add either the HD-A2, HD-A20, or HD-XA2 HD DVD player and three HD DVDs from the list below to your Shopping Cart and proceed to checkout. The price of the three HD DVDs you choose will be deducted from your order at checkout. (Applies only to products sold by Amazon.com. Does not apply to products sold on our site by third-party merchants or through third-party areas such as Amazon.com Marketplace, Auctions, or zShops.)

Step 2: You can also get an additional five free HD DVDs from Toshiba after mail-in rebate. Download and print out the rebate form available on the detail page for the HD-A2, HD-A20, or HD-XA2. Choose your five free HD DVDs from the 15 shown on the rebate form and follow the instructions on that form for mailing it to Toshiba after your purchase. Toshiba will send you the five free HD DVDs by mail. Rebate forms must be postmarked by October 31, 2007. See rebate form for complete rebate details.
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