Out of the box. It's a pretty nice looking unit, very understated. There is an LED on the front (Not too bright) that changes color depending on the input. White for optical, Blue for bluetooth and green for AUX. Very easy to setup, takes minutes. The Bluetooth is very easy to use indeed, was working instantly with my phone.
Soundwise, this needs to break in. I'm not going to judge it fully. The first hour it was incredibly boomy. I don't know about 30hz but the low bass was very surprising indeed. It was lower than I expected and also a lot more of it. The sound cleared up quite a lot after the first hour, the boom subsided substantially (Out of the box it did not sound that good). I'm going to give it longer to break in before rushing to judgement. I do think after break in this is going to sound pretty good and if it does. It will be exactly what my GF wanted and overall a good unit. More on SQ after break in. Overall it's looking promising.
Niggles: I wish you could control the volume on this with the TV remote. I don't think it's possible. I also wish the volume had some sort of display. The sound goes up and down as you use the remote, but there's no increments. I guess these aren't too important, but they'd be nice.
3D sound makes a bit of a difference, but I think its effects are limited due to the corner placement of the TV. The speaker hasn't broken in fully for me to remark on Bass boost. At the moment, with it on it is overkill.
This unit really is simple to setup and use, so it is nice for someone looking for something uncomplicated and easy. It is understated and you get used to it being there pretty quickly. If they refresh this in the future and took care of the two niggly things I mentioned it would be excellent in terms of functionality for people wanting easy easy easy.