whats best for sd dvd xe1 or dmr ez25

hi i am just trying to decide whats the better hd format and i have read that the toshiba is great for playing sd together with upscaling as well, i already have a dmr ez25 that has upscaling and i myself cant see any difference (i use a pioneer 427xd) is that because the pioneer does a better job than the panasonic or is the panasonic rubbish at upscaling and if so will i see any benefit from using the tosh for upscale instead.

thanks