I am not quite understand "or" part you comparing color of oranges with taste of bananas
But Ziova does upscale, however the upscaler is not "high end" , not bad but if you have high end equipment I would use it for DVDs.
Also I would wait before buying (~til the end of the month) for 2.0 firmware. Since it's major rewrite it can make current player into completely different player (same as it was with KiSS KNAS) so the turn can be both for good and for bad.
At least wait for Hi0-Jack's report on 2.0 beta