Just to give my opinion to prospective buyers, I have a Toshiba DVD recorder, about 2 years old, and it too supports 1080p upscaling via HDMI.
Though the upscaling on my television is already credited as one of the best systems, when watching a DVD with the upscaling enabled on the DVD recorder, the difference is amazing, it makes text look a look nearer high-def and overall the difference is similar to difference between Super VHS and DVD, it makes watching a DVD, even on alarge screen, feel like HD, and I watch alot of movies in HD to gauge the difference. Consider that the native resolution on my TV is 1080p, and these screens really do find it hard to show non-HD images without a deterioration of image quality, it just goes to show how good the upscaling is working.
Toshiba upscalers are certainly the best on the home market.
Now the DivX movies via USB - that is a feature my DVD recorder doesnt have (only supports DivX on CD/DVD) - that would be a massive bonus for anyone who downloads DivX content on their computers (writing DVDRW's and CDRW's is time consuming).