It seems upconversion for standard DVD is subpar, but my HDXA2 can handle that task flawlessly. I do like the apparent build quality of the S300 however. It's similar to my Toshiba, at least in terms of weight. The Toshiba uses more metals, including the nice remote. That's another topic though, lol.

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2006 Cayman S
Carrara White
Loaded
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2006 A3 2.0T DSG
Silver on Black
Sport Package and Loaded