What is the best DVD upscaler?

[TauRus]

You said you wanted the best? Denon 3930CI. This one has a REALTA chip that currently is considered the best, even better than REON.
There are a few options with the REON chip - Denon 2930CI or Samsung 1200 Blu-Ray player.
Of course you can also consider one of the Oppo players. They are good but arguably cannot achieve the performance of the REON and REALTA equipped players.
It is a pity you cannot use PS3 for upscaling because it has a very powerfull upscaling feature as well.
The main question is how much you want to spend on an upscaling player. If your display is less than 50 inches, I would not go for the top of the line because more than likely you would not be able to see much of a difference between let's say Oppo and Reon performance on a 42" screen.