I chose between the Pioneer BDP-150K (which by the way reads FLAC without changing the extensions to MP3, like the 140th) and this one. Most of all I paid attention to the sound quality like Audio CD, MP3 and Flac. Even from the Panasonic digital output it sounds more velvety and soft , clear deep bass! Pioneer has a very sharp sound and does not have such detail as Panasonic. (I checked it on my Marantz NR-1402 receiver and Dali Ikon MK2 acoustics). I bought a Panasonic BDT-120 and I don’t regret it at all! firmware 1.39.
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