Let the hive mind of Engadget get that for you.
"I'm looking for a pair of quality headphones that aren't seemingly made of glass. I'm an avid BMXer which causes me to frequently bash on any type of technology that joins me for my daily riding. I've been through the higher quality headsets in the Skullcandy line as these are supposed to be built for "abuse," which is laughable. I cant wear earbuds or canal buds, as my large ears seem to have a repelling property upon anything that sits in them. Wired or Bluetooth doesn't really matter, but I need something that can hold up to taking a few hits every now and again. I'm trying to keep 'em under $150. Thanks!"
Mick,
Upconversion is anything but a joke. It makes the picture look excellent. In fact, there are several companies (DVDO, for example) that make their living producing upscalers.
The HD-DVD player has a great upscaler, right on par with the highly rated Oppo and Panny S77/S97 players. Not sure how well the BD player upconverts (if at all?).