found this rather brief review.
Sony's $499 Blu-ray player is currently on the shelves we have been wondering how it stacks up. Home Theater Blog had the opportunity to hook the BDP-S300 up to a ISF calibrated JVC DLA-HD1 and not to ruin their fun, but found the projector to have some quirks although still better picture quality than the other low cost Blu-ray player - the PS3. Apparently, the Java system a bit poky on the BDP-S300, the remote is lackluster and the unit is missing an Ethernet port but the superb picture is the redeeming quality - plus, it's only $499. The only question in our mind is how long is it going to take Sony to slash that $499 price in half. Oh, that's right, when this player is old news 'cause it doesn't have the updated and soon to be mandatory Blu-ray specs.
Blu-ray players get a new standard set of features this October - Engadget HD