The BD-P1400 does have one trick up its sleeve that we haven't seen on any other player we've tested. It can internally decode multi-channel Dolby TrueHD and output it via HDMI or the discrete analog outputs. This means that even if you have an older AV receiver, you can still take advantage of every next-gen codec except DTS-HD MA,. But with Master Audio, everyone still gets the DTS core, which is pretty much what the rest of the players do anyway. Like the Panasonic DMP-BD30, if your AV receiver supports the latest codecs, you can get the encoded signal out via HDMI 1.3. So despite the fact that this player doesn't do Bonus View (read: Profile 1.1), it does have the best codec support of any Blu-ray player available today that doesn't sell for $800.