Some of the units I seen on the net have HDMI upscaling but then they fall short on other features. I may wait until later to see what is released, I don't see the point of shelling out for something thats not exactly what I want.
Expensive, but the Panasonic DMR-EX768 does most things including pause live TV. Only one tuner but you can watch a channel via the TV tuner and record another Freeview via the DVD R . Also you can edit out the adverts and burn programmes you want to keep long term to DVD disc.It claims to have 1080p upscaling etc.