Let the hive mind of Engadget get that for you.
"I'm looking for a solid state drive, around 32 to 64GB, for use in my web server. The drive will contain my web sites and the operating system, either Windows Server 2008 R2 or Ubuntu. Large storage is handled by a separate RAID array, so capacity is not an issue. Rather, I am looking for the fastest, longest-lasting, and most reliable drive under $150 that is suitable to my application. Any thoughts? Thanks!"
Yes lukewarm. Go and look at the owners thread on AVS forum. Some people like it, others describe it as a mixed bag or that it has only a marginal or slight effect on PQ. Some say its close enough and better value than an Oppo. Others say its much more expensive than other upscalers which may even use the same chipset. The overall consensus is its a good player with good upscaling capabilities but no BD killer.
http://www.avsforum.com/avs-vb/showthread.php?t=1058997