Mikrotik 450g can do this easily for $129. You won't be able to combine the connections though. You will have to choose what stuff you want to go over which connection in the firewall settings.
The person who commented on the output of this player did not state what TV he owns. He may own a tv that accepts and properly displays a 1080p24 input.
The majority of new generation higher end models(Samsung 69-71-81, Sony XBR LCD, Panasonic and Pioneer plasmas, etc.) do handle a 1080p24 input correctly. I understand that many people do not have one of these. However, that isn't justification for the spread of misinformation about the output...
1080p24 to 1080i60 into 1080p60 is not the same as 1080p24 displayed at 72 or 120hz.
A=Frame 1
B=Frame 2
C=Frame 3
1080p60 displays as AAABBCCCDDEEEFFGGG
1080p24 at 72hz(on my pioneer plasma) AAABBBCCCDDDEEEFFFGGG
You gotta have a 1080p24 signal for this to work right.
http://www.bestbuy.com/site/olspage.jsp?type=page&entryURLType=&entryURLID=&categoryId=cat10004&contentId=1117177044087&id=cat12098
Restocking fee
A restocking fee of 15% will be charged on opened notebook computers, projectors, camcorders, digital cameras, radar detectors, GPS/navigation...