There's been some discussion of this player already. Also, I've done a full review on it a while back. I got it a few months ago and have been quite pleased with it. Its a pretty good player, and it has DVD-Audio. For those wanting an interlaced player, this is definitely one to consider.
Actually I think its more like the RV31 but with the inclusion of DVD-Audio. I just got one, it seems reliable enough (as I've stated before, seems to be of equal to or better quality than my older Panasonic player). I haven't exactly tested it out or anything, but the picture looks fine to me, it has DTS & Dolby Digital w/ the optical out or analog, and it sounds fine. DVD-Audio sounds really good to me through it as well, though I really don't have anything to compare it against, and MP3 playback is decent- (some files I burned are crappy, and came out crappy, others were better copies, and sound decent) except it only displays a number, and plays the files in alphabetical order. (No random feature) Honestly DVDA and MP3 had nothing to do with the decision, I was only interested in getting DTS (the older player didn't have this) and they are both welcome additions, especially for this price.