You have one player, no comparison and you declared him the winner

Sounds like USA declaring their domestic league champions as world champions.
Samsung uses DDD gen 1 2D-3D conversion and is quite poor. I evaluate lot of video processing IPs as part of my job and Samsung is probably a middling performer. So far I will recommend LGs 2D to 3D conversion for most contents. Panasonic is so-so as they were not really interested in 2D to 3D initially and got in to the spec game because of the Koreans. I think there are better players coming in 2012 which will have Gen 2 conversions that are better. But end of the day all are quite gimmicky.
Oppo BDP-93/95 does not have any 2D to 3D conversion. May be they will have it in the next gen BD player but they are more inclined to have better 3D video processing rather than conversion.