The boys high up at Panasonic must have read our post about Samsungs $100 DVD up-scaler last month. (we can dream can't we?) Even if the previous statement isn't entirely true, this one is. Panasonic now has a $100 HDMI equipped DVD up-scaler just like Samsung named the DVD-S52. Truthfully, there isn't much else to say about. Just another 100 dollar DVD player that takes the 480i signal and scales it up to ether 720p or 1080i.
Interesting enough though, this model is not listed on Panasonics website. While the MSRP is $100, Froogle pulls it for well under that.