Now that Toshiba has announced that it is dropping the HD-DVD format prices are falling. This is the cheapest I have seen a HD DVD player yet. So if you have movies already or want a player than can upscale to HD its not a bad deal. Alternatively stick your HD-DVD's on ebay while people are interested :)
Personally im going to wait and hope they get a bit lower.
On a side note much of the media should drop in price too over the next few weeks which may make for some good deals.
Incidentally Play are offering the same thing at 79.99 (Free delivery)