Deciding between Panasonic BD-60 and Sony DMP-S350

[shoc08]

I can get the Panasonic for about 30 bucks less. How do these players compare as far as upconversion ability and any additional features? Quality? I know Sony tends to put out a lot of firmware updates, including one fairly recently that makes the S350 capable of decoding DTS-HD MA which was the only difference b/w the two players that I could tell. Now they both seem identical to me.