We've been discussing it a bit on the BDP-83 thread. It's messy. The really curious thing is that there was also a review earlier this week that is claiming that there are differences. Unfortunately, that reviewer compared the BD-30 to the 83SE (which means the power supply and analog board were different designs) and then hasn't said anything about how the analog sections compared. I've been participating in some discussion in the comments of that review (posting as "Jim"), where the publisher/founder is defending the review.