Walmart ad in todays paper shows the RCA DVD Recorder with Upconversion for $98.87 USA. Thats a drop of $40.13 I think it comes with an HDMI cable too. The model number is DRC8052NC.
I would also like to remind everyone that as of March 2007, anything for sale in manufactured the USA with an Analog tuner in it must also include a Digital tuner as well. So I would expect for the price to start dropping on all Analog only recorders.
Full Digital conversion in the U.S. is slated for 2009. This has been delayed once already (2006).