I also got my egreat 31b from eHome last weekend. Ok sya for video playing. It can play xvid, mkv 720p, 1080p and even those encoded in L4.1 profile without a hitch. It's also a nice dvd player for iso files since you can navigate using its remote control unlike in HTPC. The remote is a good improvement over HTPC since I don't have one for PC. I can switch the aspect ratio, turn on and off the subtitle, change volume, fast forward movie, play, pause, etc. which are quite inconvenient when you don't have a remote in pc.
My gripe is when it comes to playing music (FLAC or mp3), it can play one song at a time. It can't play *.ape music format though. [I have yet to try DTS music]. I would like it to play continuously from one song to another. Also there's no playlist or something. The torrent function is not as flexible as utorrent. I have yet to check out the other functions like photo, online stuff (video, FM radio, podcast, etc.)