Upconverting DVD Player - OPPO vs Panasonic — DVD Players — DVD MP3 AVI MP4 players codecs conversion help

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I'm about to pull the trigger on a Panasonic Plasma TV purchase and now I'm
looking at upconverting DVD players. The two I'm considering are the
Panasonic S53K ($84.99) and the OPPO 970HD ($149.99). Any pros/cons or
likes/dislikes between these two models? Will they both play all kinds of
CD/DVD formats?

Are there any other players I should be considering?

Also, what is the short story on how these players work? Do they
essentially have a built-in line doubler or some other kind of "magic"?

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Ray

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