1080P Full HD Android 2.3 Network Media Player w/ 3 x USB/SD/HDMI/WiFi/LAN/YPbPr/AV-Out/Optical

Pros: Runs well all kind of apps from android market that I tried, such as Netflix. Control is good and the gadget looks very potent.
It has built-in wi-fi, so you will save one USB port.
Navigation is perfect. I will surely buy a wireless keyboard+touchpad set to use with this device.

Cons: They sell as a 1080 Full HD player. However you can't read files larger than 4gb. Everyone knows that any movie with a decent compression has more than 4gb today. Is like announce an MP3 player which can play only 1mb files.
Documentation is very poor. There is a CD with a PDF and you can't find any URL or detailed instruction (just intuitive stuff like how to turn on). I had to google for help many times. It could be much better, we're talking about a $100 gadget.
The ROM is kinda ugly and not very useful. I would change the launcher for a quicker one.

Other: Probably should be more useful if you could hack/root the device. However I could not found more info about that.
If you want to use as a local library player for high definition files, forget about it. It won't play 4gb+ mkvs.
If you want a network media player, go for it. You will find excellent apps for android which can connect to a DLNA media server.
If you want a $100 SD player, go for it: You will be able to play AVI and all other formats perfectly, if they're smaller than 4gb.