Couldn't comment on screens of that size but as far as the best DVD player for HD, you have two options. The Oppo Digital up-conversion players are excellent high-end players for the money, that being said what are the features you would like on your DVD player? (ie divx playback, region free, ect.). If the last options aren't that big of a deal to you then the Toshiba HD-DVD players are a very smart way to go without investing alot of money. They are solid standard DVD up-conversion players and of course you get 2 HD-DVD titles right out of the box and 5 more free via mail. Of course as you may have heard the HD-DVD format may be going south in the near future, but it doesn't change the fact that you will still get more than your money's worth out of the player especially if you wait for a few weeks and get them on clearance sale. The A3 which supports up to 1080i (might be a little bit of an issue given the size of screen you are looking at) is currently just under $118 shipped from Amazon.com (and comes with the aforementioned deal on HD-DVD movies as do the other models). The A30 supports 1080p/24p display and currently runs just under $150 shipped. The A35 supports 1080p/24p additional surround features and the deep color technology (supposed to greatly improve the quality of the display) and currently runs $220 shipped. To put this in perspective the Oppo Digital DV-981 which supports 1080p res currently runs $230 shipped and doesn't come with any free movies of ANY format. Also as mentioned the Toshiba players are going to get significantly cheaper in the near future. So it all depends on what sort of functions you want from a DVD player. I own both the Oppo 981 and the Toshiba A3 and in terms of regular DVD playback via up-conversion I can't tell a single bit of difference between the two. That being said I am just running a 37" 1080p Westinghouse so the differences on a 72" screen would probably be a little more noticeable.