The other thing to consider here is if you would like to access iplayer etc via your tv (assuming router is nearby?)......
I recently upgraded from the S350 to S370 purely because of reviews and the fact I could get iplayer through it and a router.....
After connecting the S370 up, I noticed a good improvement with the picture quality over the S350, which was a bonus. (HD ready tv only) Sound, too, was slightly improved....