This deal has ended.
Buy.com has the Samsung DVD/VHS Combo Player with HD Upconversion, still for only $89.99. This player upgrades standard DVDs and plays them at full 1080p HD via the HDMI interface. Unfortunately, the technology has yet to be created to upconvert VHS tapes, but it still plays them. It also comes with a one-year warranty. Shipping is free, there's no sales tax (except CA, MA, MD, TN), and new Google Checkout users can get a $10 discount for signing up.