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!"
In fact there is no real world advantage to HD at all. Resolution is just a specification. Remember that a 1080i tv has to re-interlace the frames to 1080p from any source. So when you turn on your vhs vcr connected through coax you will see pure 1080p images.
OR you can pay attention to what the author wrote. The specs aren't all important. They indicated differences but its up to the person mastering the source to make the difference. So Mpeg-2 encodes can be just as good as the best vc encodes. A VC encode can suck.
You can really see and hear the differences in source mastering and compression but you will need a very good AV setup to do so. If you never watch action movies or sports 1080i vs 1080p will make no difference for you. If you don't scrutinize the movies you watch 720 vs 1080 won't matter at all. If you don't have a very good audio setup 2,5 or 7 channels won't make a difference.
The $98 dollar HD-DVD isn't the end all of quality. They do make higher end devices that belong in AV quality setups. Given the right equipment you will see the difference between a $99 HD player and a $400 HD player. That is why Toshiba makes more than 1 model. That is also why there is a market for $700 dvd players.