I have a Samsung upconverting DVD player and I really don't see any difference from a regular progressive scan player on my 47 HDTV (not sure what it does for a regular 480i TV, but most likely nothing as the TV can't do better than 480i anyways).They are not worth the extra money, but if the price is almost the same then I'd get one as they usually get more features, like color/temp adjustments etc. Make sure the HDMI cable is included so you don't have to drop another $30 for it.
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