I went Toshiba and what I've got is fantastic for both HD DVDs and upscaling. Plus the price wasn't much more than the reasonable standalone upscalers. My decision was mainly made on price; I could afford to risk £120 for an ep30 as even if HD DVD mega-flops; I've still got a selection of HD DVDs which look amazing plus my regular DVDs look amazing.
I might look into PS3 if the prices drop again, but at the current prices I have no interest in any standalone Blu-Ray players and the PS3 would currently be a stretch for me as I wouldn't use the gaming aspect too much.
I guess what I'm trying to say is each to their own; depends what your budget, how much you want to use it and what for. Personally, I can't fault what I've got in the EP30 for the money I've paid.