Like it was said, Atmos support is the determining factor. Soundwise, it's perfectly fine, it's not like there are breakthrough advances in audio quality regularly anyway. The hardware is solid. Software however is frozen at the same state it was when the model was introduced, with a few users suggestions and bugs reports left lingering.
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Eric Desrochers
http://www.blu-ray.com/community/gallery.php?member=Deromax

" I hear no highs, I feel no lows, it sounds like crap, it must be Bose "