UPDATE: (Monday, Dec 10, 2007) If you happen to be a Costco member, there are even more savings in store for you. The discount retailer is now offering the same deck mentioned below for only $279.
Several retailers have dropped their prices for Samsung's BD-P1400 to $299, setting a new low price record for a Blu-ray Player.
This latest price cut comes only two weeks after Amazon.com set a previous low-price record with the same player, offering it at $339.
Although HD DVD has long held the low-price advantage over Blu-ray, Samsung's BD-P1400 player is now within $50-$100 of the lowest-priced HD DVD player at the same big three retailers (Toshiba's 1080i HD-A3 HD DVD player).
As we've previously reported, a recent firmware upgrade issued by Samsung for its 1400 player made it the first Blu-ray player to unlock DTS-HD Master Audio.
(Thanks to Paul for the tip!)