I had a Samsung DVD player (for a short period of about 18 days before it decided not to play anything whatsoever and got returned for full refund).
Anyway the player instruction manual said whilst it could view JPEG's etc this would only work if file size and file names met certain criteria e.g. < x kb, less than 8 charachter in file name etc etc ..
Now have Panasonic DVD player and it works a treat on most JPEGs whatever size. Only a few images does it have a problem with and normally this is the larger kb files.