The PS3 certainly has more audio potential than the Xbox 360. I also find the PS3's video playback to be smoother, and the trailers they have for download are in 1080p, as opposed to the 360, which max out at 720p. Even though I get a lot more use out of my Xbox 360, these are functions I wish were better. It almost seems like the audio on the Xbox 360 was a step back from the original Xbox. I like the PS3 as a Blu-ray player a lot more than I like the Xbox 360 as an HD DVD player. Unfortunately, that's about all I'm using my PS3 for right now.
