We've looked at three Upconverting DVD/DivX players, and although it would be a great idea to put them up against each other, the fact that they're at three different price points kind of negates the premise.
However, since they are at three price points with different amounts of functionality, we can recommend them to three different types of people.
First, the LG DN191H. It's small, thin, and only around $80. Although there are some shortcomings—lack of 5.1 for one—it's great for people who just want to watch some "HD" content on their new HD sets, but don't really care that much about audio quality or visual quality. Be prepared to miss out on features with this one.