Samsung's 2nd generation Blu-ray is hitting retail shelves this week, and HDGuru has the first review up. As you might expect, the next gen is both better and cheaper than the last, and Samsung's latest Blu-ray player lives up to expectations of quality using the Silicon Optix HQV Reon signal processor (that'd be the same video chip used in HD DVD's top player the XA2). The player features HDMI 1.3, as well as 24fps output, but still no Dolby TrueHD or DTS HD playback. Also new on this model is an Ethernet jack, but don't expect any additional downloadable content, this jack is only for firmware updates. The reviewer was hard pressed to see any difference in quality between this and some of the other Blu-ray players, but it did outshine the rest in the HD HQV Benchmark tests and overall speed. While Blu-ray fans are happy to have a new player at the new price point, those who know will hold off till October when the proper next generation players hit the street.