I voted for the PS3 for a few reasons:
-It is still the fastest player out there by a long shot.
-Great firmware support. The unit will be getting profile 2.0 support and internal decoding of DTS-HD-MA is currently in the works.
-It already upscales very well and with Toshiba's
recent showing of what the cell can do in terms of upscaling it is clear it can do more.
-1080p24Hz is supported
-Full featured. I know you said you weren't interested, but having the option is always nice.
-Price/best bang for your money
-Wifi/net connection