I was just over at Amazon and I saw the 1080p upscaling bestseller is $59 and plays all these formats:
CD, CD-R/CD-RW, Video CD/SVCD, DVD, DivX, DVD+R/+RW, DVD-R/-RW, DVD-Video Compression formats - MPEG1, MPEG2, DivX 3.11, DivX 4.x, DivX 5.x, DivX 6.0, DivX Ultra Playback Media - CD, MP3-CD, MP3-DVD, CD-R/RW, WMA-CD & Audio CD Compression format - Dolby Digital, MP3, PCM & WMA MP3 bit rates - 32 - 320 kbps Playback Media - DVD+R/+RW, DVD-R/-RW, CD-R/RW, Picture CD, Kodak Picture CD Picture compression format - JPEG, TIFF
Plus it has USB, so if you have a USB equipped media card or USB thumb drive, you can upload right from your digital camera or camcorder. You don't even have to burn to a CD or DVD first.
We have a winner.