Disagreed: "upscaling of SD content to 1080p"
New pro/con: This model does NOT upscale to 1080p. This model upscales to 720p and to 1080i. The "p" designates "progressive" while the "i" designates "interlaced". These are two very different types of HD displays. The interlaced display is not as sharp nor transitions smoothly. As a matter of fact, with a 1080p HDTV, I get a higher quality picture to my 40" Toshiba 1080P with my dvp3962 set to 720p than with it set to 1080i. I hope this helps!
Disagreed: "upscaling of SD content to 1080p"