I do agree with ya Barn, the S550 is not a fair match for the BD35 - but did you notice the bit where i said that Panasonic have no plans to release the BD55 here in Aus
I would have liked the divx functionality of the BD55 (though i do have XBMC for that anyhow, but still!). I certainly would have liked to be able to try/compare the BD55 vs the S550 but as i say, Panasonic made that decision for me by not making the BD55 available here
Regaring picture quality and upscaling etc... i guess i am just not picky... i found the Sammy 1400 to be totally fine for my PQ needs, so in the end when picking between the S550 and BD35, and finding way too many opinions from folks clearly more discerning/picky than I am - in the end i had a play with both players (S550 and BD35) and let things like usability, speed, aesthetics and onscreen menu/display guide my decision, rather than upscaling ability that I may/may not even be able to notice. I didnt go the S350 because it doesnt do DTS-MA internally, and since this was an upgrade i wanted something that addressed ALL the things that the 1400 couldnt do, so DTS-MA was on my hit list - eventhough i probably wont use it since i will just bitstram to my Onkyo 705
So i wonder, if i did have the BD55 option here in Aus, i still might have gone the Sony anyway! It really does look/feel alot nicer than the Panasonic did, and i assume the 55 would be the same as the 35 in that department, just as the S550 and its little brother are...