Sony S350 or Panasonic BD30

[tylerrad]

Holistically, which is the better player?

I have little interest in internet connectivity and my audio needs are minimal (I live in a college dormitory so I'll be listening to TV, DVD, and Blu-ray audio through headphones). Picture quality is of the utmost importance for me, especially regarding DVD upconversion.

Is either player especially better than the other in terms of picture quality?

Through headphones, will I be able to perceive a difference in audio quality? (I will not be using an audio receiver but plugging directly into my Sony Bravia 26".)

Is either player much faster than the other?

And, most importantly, which is the better upconverting DVD player?

Also, are there any other players within the price range of these two that would better suit my needs, PS3 excluded?