If you use BD-LIVE a lot and download a lot of HD video clips the Panasonic has a front loading SD card slot where as the Sony USB slot is harder to access since it is in the back. Also the Panasonic has better DVD upconversion. The Sony will upconvert 480I DVD's to 1080P/60 where the Panasonic has a option to do a reverse 3:2 pulldown for 480I DVD's and upconvert to 1080P/24. Load times are little faster on the Panasonic compared to the Sony.
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