The Toshiba DR400 DVD recorder with 1080p upconversion takes your existing DVD collection to a new level, complimenting today's accurate High Definition Television displays. The video upconversion feature takes your standard definition DVD signal and de-interlaces it, creating a progressive scan signal capable of displaying High Definition content on your HD screen.
All HDTVs upconvert. So the question is does the Toshiba do a better job than the TV. I have an upconverting Toshiba DVD recorder, the Sony TV I have is slightly better at upconversion than the Toshiba is.