QUOTE(ar188 @ Aug 5 2009, 09:55 AM)
deinterlacing and scaling -> more of a DVD feature.. as most commercial BD release is 1080p...

For sure, but it depends on what the person needs. If it is used for only BD, then i think the Panny BD60 is good enuf.
ar188,
I have seen some BD players even mess up 1080p/24fps signals.
I left out some other stuff, but if you are interested there is a colour space conversion as well.
BD is encoded in YCbCr 4:2:0.
All BD players need to do some colour space conversion.
The signal needs to be converted and sent out in YCbCr 4:2:2 , 4:4:4, RGB 0-255 or RGB 16-235.
Some chips do this very badly. Some convert the signal to RGB then reconvert to YCbCr. Some do the other way.
Some of the other things that a BD player needs to do is chroma upscaling error detection/correction and if necessary frame rate conversion and progressive signal reprocessing.
As I said earlier, some BD players convert a 24Hz signal to a 60Hz signal and then reconvert it to 24Hz. I know fo 2 players that do this and they mess it up.
BD players are different. Its just that it will not be noticeable unless you look closely. It is more prominent in displays that exceed 60inches.
Thankfully, the PS3 is a very good BD player in terms of PQ. Most BD players get the stuff almost 90% right. The 10% wrong people don't normally see unless they look.
The Dune is one heck of a set, I would like to get my hands on one to test out its capabilities. If you are viewing media, one thing that is important is the ability to handle non standard cadences. The Oppo does this well even though it is not touted as a media player. I want to test the Dunes capabilites of handling odd cadences to see how if fares.
Will you see all this on a BD? No, so if all u need is a BD player, save ur money and get a Panny BD60! It will keep u satisfied for many years to come.