I hope this isn't too 'off-topic' for you, as i have no blu-ray experience, but i was reading a review on good ol' TrustedReviews of the
Samsung F1080, and then whilst wandering around in John Lewis i saw this upscaling a DVD of Empire Strikes Back, and oh - my - god I was blown away - could have told me it was Blu Ray and i'd have been impressed by the quality!
I then saw it for sale later that day at Costco for £45 (regular price apparently for them), so snapped it up.
Don't yet have an LCD TV, but will get one imminently.
Plus it plays DivX perfectly, is small, lightweight, quiet etc etc.
A real bargain.
Edit: That link isnt to the right player, and in fact i cant find the F1080 on TR any more (my mind playing tricks?). Still, it's a great HDMI-outputting little device.