Home Theater Scalers are simultaneously becoming less and more relevant in my eyes: they're more relevant as more people own HDTVs, but less relevant as the HDTV buyers purchase other HD components. Still, the Gefen Home Theater Scaler Plus will be a nice solution for some setups.
The Mac Miniesque Gefen upconverts a small but decent selection sources to 1080p (2 HDMI and 3 analog sources), but what we find most promising is its ability to upconvert game consoles. While there's only so much improvement that upscaling can do, the Gefen Plus only delays the A/V signal by one frame, meaning that it's viable to play SNES' Super Mario World in semi-stunning 1080p. If you're interested, the Gefen Home Theater Scaler Plus runs $499. [product via slashgear]