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!"
The problem is this - the device does no actual upconversion. All it does is force the PS2 to output at whatever resolution you select, and it can't just expand the picture for 720p/1080i modes...hope your TV has a good zoom function for HD modes. At worst, it's worth it for outputting in 480p, but I'm not so sure if you'd really want to unless you're completely anal about that sort of thing. I am.