I went to the Magnolia Home Theater at my local Best Buy yesterday. I'm there so much that they know me now.
I inquired about the S350, but they had not had a chance to even demo it. The guy who is the manager of the department offered to open one up and wanted me sit down with him and evaluate it.
We compared it to the Panasonic BD30 and the Denon 2500 transport on the Pioneer Elite Kuro and Samsung ToC displays. We also compared it to the Sony S300.
The S350 was a disappointment. The S350 loaded in half the time of the S300, but it still took almost twice the time for the disc to load than the Panasonic BD30 or Denon. We also looked at the picture, and it was the same as the S300, but still not as good as the the Panasonic or Denon.
The S350 does have a significantly smaller footprint. It is roughly the size of the Pioneer Elite DV-45A DVD player, if you remember back that far. It, however, has substantial weight to it.
The manager at the Magnolia Home Theater said he won't be recommending it anyone. He also said they dropped the price of the BD30 to $399, which is the exact price that the S350 is selling for.
If you are considering this player, I would not just buy it on blind faith. Make sure you look at it, comparing it to similar priced players.