A small review:
A. Biggest disappointment is that the remote has very small buttons, making the unit hard to use. You'll definitely want to use a different remote than what it comes with.
B. Other than that it offers decent value. The main one being the rear panel RCA 7.1 analog audio outs.
C. With blu-ray movie disc it gives a very good picture and surprisingly good audio; I only used it with the RCA 7.1 analog audio outs.
D. It clearly has it's own DAC(s) and internal converter; I used it with blu-ray movie DTS-HD and also with DVD movies with DD5.1 and DTS5.1
E. With regard to the USB input on the front panel, that is part of "BD Live"
E1. I tried it with a FAT32 memory stick, and it sees the partition but didn't see the .flak files on it. Reading the limited info in the manual, maybe it'll see .wma files?
E2. Anyhow I've got rather good hi-rez files (free) from http://www.2l.no/
(there's a small pull down menu in the top right corner; left click "Choose HD audio files" and go from there; you'll need a fast internet connection).
E3. So next is to convert my various .flac to other formats and find out if any audio on a USB stick actually works.
I didn't get around to the ethernet stuff, but am still looking for input here on:
1. Connecting it to the net via my Comcast cable modem ethernet out connector, do I use a straight through ethernet cable or a crossover ethernet cable?
2. Connecting it to my tabletop PC, do I use a straight through ethernet cable or a crossover ethernet cable?