Although we love this player, considering the price, we have a hard time imagining anyone other than a devout Elite fan choosing it over the competition. There are many things to really admire about this player, like its rock solid performance and resolution control; but the player's inability to output TrueHD via the discrete analog outputs is a major knock -- for those with older receivers -- especially considering that the Samsung BD-P1400
that costs over half as much claims to do just that. The other big limitation is the lack of BonusView, but since not everyone finds PIP useful, it'll be a non-issue to some, but for other the Panasonic DMP-BD30 is the best bet. That being said, if you demand the ultimate in performance (above all else), have a newer AV/R with HDMI, and don't care about Picture-In-Picture; then this is the Blu-ray Disc player for you.