[quote user="SAP7"]You have to remember that a big tv has to upscale to fit the picture in to its frame! Amps that upscale are a bit of a con. Often, they replicate exactly what your telly is doing every day. Go for the connectivity/sound and forget the scaling. Its cheap rubbish in most amps anyway and really not a deciding factor in my opinion.[/quote]
I used to be that cynical, thinking the upscaling in my £3500 Full HD projector couldn't be beaten. Then I borrowed the Onkyo 905 that had been in for review. The upscaling is awesome - the difference it makes to SD TV (via Sky) in particular was enough to make me switch receivers from my beloved Yamaha DSP-Z9.
OK, so if you've a smaller TV (up to 42in), it may be a different case, but for 50in+ display owners, I strongly suggest an audition of any upscaling receiver.