The ultimate DVD player regarding picture quality WITHOUT A DOUBT is a personal computer with an excellent video and audio card (M-Audio).
There isn't a player on the market that can scale your DVD's to ANY resolution that your monitor,tv,or projector can take. I use mine to scale DVD's to 720P. These high end units that are mentioned here can only do 480P what's with that? I have an Ayre unit in my possession and although it has RGBVH via component which is really nice, it still looks horrible when compared to a computer hooked up to a rear or front projection.
It really ticks me off that they call these high end units and sell them for an astronomical price and my home pc pounds the living daylights out of them.
The kicker is that they also work wonderfully on audio as well provided you spend some coin on a decent audio card. They also upsample your cds and work as a music bank and preamp!!!
This has been PROVEN on other web forums and I have done it myself.
That's just my $1200bucks though!!!