Saw your discussions on the 400, though you might like to know about this also, not sure how they rate compared to all the other ~£50 quid players, that said I bought one of these last year when they were £80 and I have to say it is spot on for just about everything (apart from the annoying thing where it won`t wake up from standby without the remote).
http://www.novatech.co.uk/novatech/Specpage.html?NOV-DVDP