bought the dv355 today from listening room. since the only real comparison at its price range right now is against the china made players, a good comparison can be made:
pro's
ergonomic remote
slim design
good optical cable connector design
very good gui
up to 192 audio bit converter (for receivers that can accept such signals)
reads mp3
no problem with such discs as Artificial intelligence r3, dinosaur dvd 9, shaolin soccer r3, etc.
cheaper, slimmer and has more features than the DV 233
so far, no weird problems like weird remote design (shinco and xenon), bad dts playback (shinco 858ps), inability to read some r3 titles like AI (konzert, sast)
con's
no pal-ntsc converter (a plus for pirated concert dvds which are mostly pal)
not prog scan (if you have TV's or an lcd projector that can accept them, that is)
higher in price than its china made counterparts
conclusion: you get what you paid for, the china made players have more features but quality is inconsistent as some of our fellow pinoydvd members have found out with their SAST and Xenon players. Their remotes are not ergonomic which are important for long term use. And the basics are covered, you don't have to worry about compatibility with original titles and good playback.