Let the hive mind of Engadget get that for you.
"I've found myself using my PC for a lot of conversations lately, and I'm also considering recording a podcast to share with anyone who will listen. There are tons of USB headset / microphones out there, and I'm hoping someone has some solid recommendations based on experience. I'll consider both headsets and standalone mics, by the way, but I'd like to keep the bill under $100 if possible. Help!"
This is only confirmed informally via industry sources on the AVS Forum, but apparently Disney and Fox (both exclusive to Blu-ray) are also not downrezzing. According to a Video Business article (http://videobusiness.com/article/CA6300812.html) Warner, however, has been pushing for downrezzing. It should be noted that Disney has apparently changed their stance since the VB article.