The Toshiba XA2 is the best upscaling available in a DVD player for your budget and is better than OPPO offerings for upscaling. This is due to the use of the REON video scaling chipsets made by Silicon Optix.
After that I'd pick an OPPO. Blu Ray players arent known for excellence in upscaling.
After that I'd pick an OPPO. Blu Ray players arent known for excellence in upscaling.