Have you checked out HometheaterHifi's website which has a shootout of just about every DVD player out there?
Link
For anything under $400 I would recommend either the Oppo
OPDV971H or the Panasonic S97. I currently own the Oppo as well as some other members including Ajax while Sirquack and others own the Panasonic and love em. Both are fine choices and if you want the VERY best then go for the Denons which are pricey. Other owners love the Denons and swear by them but they were out of my budget.
