My advice would be go and look at both. See if you can see any noticable difference and whether or not your happy with using what is in essence a console to play BD and DVDs.
In my opinion the Panasonic is better, having seen both. I own the BD30 and am very happy with it. That is just my opinion though and others will disagree. If you don't want it for games I would think the choice is obvious, but there probably isn't much in them.
Hope that helps.
It is very good at upscaling DVDs. However, from what I've heard, the Panasonic BD30 just edges it on this and Blu-Ray performance so if you've no interest in games or any of the other things the PS3 does, the Panny is probably a better bet.
i bought an multiregion bluray player it covers region 1A AND 2B IT IS THE SONY S300 FULL HD AND IT WORKS WITH MY HD TV PERFECTLY,I BOUGHT IT FROM STEGEN ELECTRONICS FROM THE NETHERLANDS HE ALSO GOT PIONEER DVDMULTIREGION PANASONIC MULTIREGION DVD PLAYERS,I BUY MY BLURAY MOVIES FROM AMERICA AND THEY PLAY PERFECTLY.