There's a very interesting article debating the subject on BetaNews, in which the avenues which might be open to Toshiba - following the demise of HD-DVD, are discussed (in quite some detail). Would it make financial sense, that they try and do something else with/modify all their existing HD-DVD hardware fabrication plants (i.e. manufacturing dual-format players), rather than just cutting their (not unsubstantial) losses, and moving on? Or should they simply 'bite the bullet', and look to the future? What say you?