The latest release from Pound is the HD Link - Dreamcast, and while the name is a little misleading (it isn't a system link cable, and it doesn't magically make Dreamcast games 'HD'), there's little to fault with the unit's design, operation...or price. As stated, one of the major complaints with Beharbros' Akura was that it cost upwards of $80 (or $200 if you look at scalper prices on eBay). Granted, the Akura is way more than a signal pass-through cable, as it offers features such as a scanline generator amongst others. The HD Link - Dreamcast is very bare bones in comparison to the Akura, but this isn't a bad thing. Far from it, as the simplicity of the cable's design and singular feature set make it affordable and less likely to fail after prolonged use.
The HD Link - Dreamcast is a professionally manufactured cable that slots into the A/V aperture on the rear of the Dreamcast and which acts like a VGA cable. The VGA signal travels along the cable, to the box in the middle, which then converts it to output via a HMDI connection. It's as simple as that. There is no upscaling here - the signal is the native 480p VGA image from the Dreamcast which is in turn spat out onto your display. If you're using a HD TV that's bigger than say 22" then the image - while decent - will be blown up and may look a little pixelated. However, with many modern TVs unable to even accept a composite or SCART connection, something like the HD Link - Dreamcast is a perfect solution.