I have to say that I have never had issue one with anything with the word "Elite" on it other than the occasional firmware update on a Blu-ray player. I think if you are a casual viewer, then the 320 is fine. Home theater is a hobby/disease for me, and I don't mind paying the extra money for the very modest additions with the Elite and the higher build quality. That being said, these are slow loading players and do not play SACDs. I already have a DVD player that plays SACDs so the lack of that feature do not matter to me, and most people don't even know what a SACD is. I have a 23 on order that I should get today, and I will post my reactions. I just recently moved, so I have to pack up my system plus other rooms. I have a Pionner Elite DVD player and a non-Elite DVD player. I have never had them disconnected at the same time until now, and you can immediately tell the difference in build quality in the Elite. For many people, it might not be worth the extra cash.
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