As I said before, it is all a matter of what you think is good for you. The two dvd recorders have differences in terms of using the media and the cost of the media. It all depends on your needs. To me the HS2, has such an easy way of editing the video that there is no need to take it to a pc-editing software. Also, they way I am planning to use this is for home only; I have finalized DVD-R and all have worked well in all my regular dvds. Of course, once finalized there is no going back, unlike the DVD+R; but for my own needs, I only record in sp mode or xp mode which means I can always add to the DVD-R before finalizing it. The DVD+R is the same (I believe), you may only add to it but not change once is burned. But something is missing in all of this- the HD in the HS2; With the HD in the HS2, all the editing is done there plus all the addition and you may come back to it whenever you like and then burn your DVD-R or DVD-RAM; the philips or the DMR-E30 does not have this option and this is something that I really enjoy about it. In the future, there is also a possibility to upgrade to a 80G HD for even more recording. I love the unit and I was really debating about the philips or wait for this one for about a month. It's all a matter of what are you needs...both units are great!!