I personally don't care about 2.0. I have a 1.1 player, and I don't even care about that (I've never once cared to watch PIP commentary).
Not all MA-enabled players can unpack the formats. My Pana BD 30 only bitstreams the advanced codecs.
The only 2.0 player I am aware of to come out is the Pana BD 50 @ $700. The even pricier Denons will not be.
The PS3 can update to 1.1, (and 2.0 eventually as well according to people). It cannot handle MA. It cannot bitstream the other advanced codecs.
In a nutshell, the 1.0 players like the sony 300 should look just as good, or so close that it doesn't matter. I doubt it can handle MA either.
So outside of having particular audio needs, or PIP, the 300 should be fine. The only other consideration I can think of is the 24fps output, which I think is included in the 1.1 spec, but not totally sure on that.