Here in Canada, at least, the SD2700 has been replaced by the SD2710. It's exactly the same, but drops HDCD decoding and adds MP3 capability.
It's a decent player with no major faults that I can see. Compare it with the Panasonic DVD-RV31. The RV31 has more front panel buttons, but aside from the jog/shuttle dial, the feature set is virtually identical between the two.
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John Golitsis
Next Big Thing Electronics
I'm looking for a reliable living room machine. These are the top two on my list as well. Only feature differences that I see is that Toshiba gives you zoom (some people use this?), HDCD decoding, and 24/192 DACs. Panasonic gives you MP3 and isn't supposed to suffer from the "Chroma Bug" problem like may other brands (including Toshiba) do. Rest of features are same.
I haven't decided yet.
Rich B.