Syabas have just announced the Popcorn Hour C-300, which is a BDA licensed unit that can play commercial Blu-rays and DVDs. The C300 sports Sigma's SMP 8647 SoC, USB 3.0 slave functionality, the usual NMT apps such as a BT downloader, Usenet downloader and NAS functions.
The Popcorn Hour C-300 goes down a different path with its BDA licensing, which costs quite a bit more over the A-300 player. If you want full Blu-ray support, you'll pay $349 compared to the A-300 which has a price tag of $219. A fair bit of a difference, but that's what the price is for the full Blu-ray license.