As of October 1st, there is only $15.01 MSRP difference between BD and HD DVD players

[HDTV1080P]

As of October 1st 2007 a 1080P/24 3rd generation HD-DVD player is only $15.01 cheaper compared to a 3rd generation 1080P/24 BLU-RAY player.

A factory new Samsung BD-P1400 with HDMI 1.3, Ethernet port, and 1080P/24 support can be purchased as low as $415.
http://www.streetprices.com/Electronics/Other/Samsung-BDP1400-SP16695513.html?query=bdp-1400

A factory new Toshiba HD-A30 with HDMI 1.3, Ethernet port, and 1080P/24 support can be purchased as low as $399.99.
http://www.streetprices.com/Electronics/Other/Toshiba-HD-A30-SP16591039.html?query=HD-A30

When one compares the cheapest factory new 3rd generation BLU-RAY player with 1080P/24 support to the cheapest factory new 3rd generation HD-DVD player with 1080P/24 support then one will discover that HD-DVD players are only around $15.01 cheaper when compared to BLU-RAY players. When the difference in price between a BLU-RAY player and a HD-DVD player is so small the smart decision is to choose a BLU-RAY player since many movies in BLU-RAY are mastered at high bit rates using 50GB discs. BLU-RAY high bit rate movies look better then HD-DVD movies since the bit rates for video and audio are higher then what the HD-DVD format can provide. Maximum Video and Audio bit rate for BLU-RAY is 48 Mbits and the HD-DVD format offers only 30.24 Mbits for maximum Video and Audio bit rate. BLU-RAY is the smarter choice since Disney, 20th Century Fox, Starz, and Sony Pictures are exclusive to the BLU-RAY format. In the end player prices are not going to matter much, which format is the best in picture and sound quality with the more exclusive content will be the most popular format with consumers. The only reason to own a HD-DVD player is for people that want to watch exclusive Universal Studios and Paramount Pictures movies in HDTV. BLU-RAY has more exclusive studios compared to HD-DVD.