Toshiba HD-EP10 at below £400
Read this somewhere recenty: Toshiba to introduce 1080p upscaling HD DVD player for under £400. As it is 1080p I must assume it's the same chip-set as used in the EX1. When I compared the Tosh EX1 and the upscaler of the Solo Movie with an SD DVD, I thought the EX1 was ever so slightly better.
I suspect all they have done is moved from 7.1 to 5.1 and found a reason to drop the price. Although this might have been on the US market for a while and is only now finding it's way to the UK.
The fact that Toshiba's HD DVD players do so well with upscaling and are so cheap, makes it an easy choice for me (when I can afford it) with little risk.