Its hard to say that it improves it over going direct to the VT50, because the VT50 actually has pretty good processing. If your display's scaling/deinterlacing was not very good Im sure it'd help more. The only reason Im running it thru there is:
1) I can hit info and it shows me what audio format and resolution is coming in from Dish and what is going out to the VT50. I like being able to look.
2) I figure I "think" the VT50 does a good job with 720p and 1080i, but I know the 103 handles both perfectly, so I'm guaranteeing myself the best handling of both of those by using the 103.
Home Theater Hifi did their review on the 103, and he actually tested the 103's input ability using a Oppo 93 sending in 720p and 1080i test patterns, and it passed all. Pretty cool. The other issue with the VT50 is it has been found not to correctly detect 1080i film vs video, and I know the Oppo will. My only complaint now is that the Panasonic's just don't offer as sharp an image as a Samsung plasma, which the theory is they just have some Darbee like non defeatable enhancement going on, but its a good thing IMO. The 2011 I owned was noticeably sharper than the GT30, granted the Panasonics don't look bad, but the Samsung wins here. From my reading, and the reason I want to give it a longer chance to impress me, the Darbee does what the Panasonic needs.