Looking for the "best" blu ray player might not be an easy task. I ask myself the same question a month ago. The challenge at least from my point of view is that the picture quality outputting a blu ray from the most current models is very close together.
I could not see any difference between Panasonic, Samsung and Denon.
So next step for me was to understand if there is any noticable difference with playing back standard DVD's. Samsungs player with the build in Reon chip was in theory much better than the Panasonic, but I have to say, with the BS3 in between, it was hard to see the difference even on my 2,24m screen.
Finally, picture performance was much closer together than the reviews I have seen in most of the magazins so my purchasing decission was based on how easy the system could be operate, noise level and price. And not to forget how the PUC is performing.
Long story short, I ordered a Panasonic BD35. It is not perfect (e.g. slow operation) but a lot bang for the buck 😁