Looks like the BDP-S300 is the same price as the 40GB PS3 (which if you just want to watch movies is more than sufficient and offers you more than the 300)
At $399 you also get Spider-Man 3 and if I am not mistaken Sony still offers the get 5 Movies mail in rebate?!
Even if you do not play games, the PlayStation Network offers videos (trailers of new in theater movies, blu-ray releases etc and in the near future probably some other downloadable content such as movie Extras - as mentioned at CES - and who knows what else. Sign-up is free for the service.
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