When we reviewed the Oppo DV-970 DVD universal player six months ago, we were highly impressed with the upconverting player, calling its 720p and 1080i output of standard definition DVDs the best we'd seen. Now Oppo has topped that, releasing its DV-981HD Universal DVD Player ($230) that upconverts standard DVDs to the coveted 1080p resolution as well as 720p and 1080i. We took a close look at its output on a 1080p DLP rear projection monitor, comparing it to its DV-970 brandmate and evaluating its attributes on its own as well. Here's a review.