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I know for sure I can tell the difference between my Toshiba A1 and my Sony BDP-S1 on SD upconversion. It's almost like night and day how much better the Toshiba is. I remember the first time I tried watching a dvd on the S1 it looked so bad I stopped watching. These were both my first upconvering players and I thought maybe I just got a disc that had a bad transfer to start with and thus didn't look so good blown up. Until I popped the same disc into the A1 and was amazed at how much better it looks.
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