TOKYO - Two Japanese companies said Tuesday they have developed a DVD that can play on both existing machines and the upcoming high-definition players, raising hopes for a smooth transition as more people dump old TV sets for better screens. Toshiba Corp. and Memory-Tech Corp. said their disc has a dual-layered surface that can store both types of data on the same side. For consumers, that would eliminate the potential headache of having to own two types of DVD players: Both will be able to read such discs, though only the newer equipment can take advantage of the higher-resolution technology....