I considered the S300 for a time last year, but it offered neither on-board decoding of the new formats nor bitstream output of those formats. It's also Profile 1.0 and reportedly has the same sluggish response time that has plagued most HD/BD players. Even though I'm going to be sticking with the core DD and DTS tracks for the time being (no HDMI v1.1+ support in my 990 and the multichannel analog input tied up by DVD-A and SACD), I want to at least have the option of getting to the new formats somehow later without buying a new player. That's why I went with the BD30 from Panasonic. It is a good bit faster than my HD-A2 (reports indicate that the only HD/BD player that can match or beat it on speed is the PS3, and the differences there are subtle), is Profile 1.1 (I know I'm losing Profile 2.0, but the PS3 is the only thing available for purchase that offers a hope of 2.0 and it would not have been a spouse-friendly player for me), and can do bitstream output of DD+, TrueHD, and DTS-HD HR and MA.