Tish,
One thing about the 300 is that if the R2 disc is anamorphic w/s then it will be displayed stretched on a 4:3 TV rather than be displayed letter-boxed - this is a symptom of a lot of the low-end players when it comes to PAL/NTSC conversion (if you have a 16:9 TV then this isn't an issue.
This is why I went with the 500 as it handles the conversion the right way.
Cyberhome Forum