if you want to decode your audio through a receiver which will recognize the new DTSMA and DolbyTrueHD then I would go with the Panasonic BD30 (keep in mind that this unit cannot decode any of the new HD sound formats internally), otherwise I would go with the PS3.
It will decode DolbyTrueHD into PCM internally right now and in theory, with the hardware in the console, will be able to decode DTSMA into PCM eventually (might be a while since there hasn't been an update in a while about this issue). I have both and the PQ from the BD30 is slightly better than my PS3 but not by much.
Forgot to mention, the last thing you should consider is whether or not you want good upscaling capabilities from your player and whether it is important to you. If you do want it I would definately go PS3 since it is awesome at both BD and DVD upscaling where as upscaling is very very week on my BD30.
Either way I think you'll be happy with your choice. Welcome to the HD world