Because it incorporates the Reon chip which is not only the best for up-conversion but also for high-def capabilities. It is also no longer in production so it is considered a very hot item among HD-DVD enthusiasts. The other thing that I noticed is that it is the only HD-DVD player that I have seen released to the mass market that supports 1080p/60. In other words if you have a 1080p/50/60 set (such as myself) you can enjoy 1080p with this player without worrying about a bunch of jaggies (which you will get from the A30 or A35 if you try to run them on max res on a set like mine). Even though the XA2 is a Toshiba it is in fact more akin to the high-end lines (ie Onkyo, Denon, Marantz) in terms of it's capabilities as a player. Keep in mind that when it was in production that it was a $900-$1000 unit and so even in it's death the unit will still fetch $300-$400 on ebay due to the aforementioned reasons.