I recently ordered this $98 blu-ray player for my theater, because my parents have my PS3. Upon reciving the player I made a mistake and forgot to check to see if the player had SPDIF out. That is how I hook up to my sound system as I don't have a reciever. So I gave my parents his new player and took back my PS3.
But upon testing stuff out on this player before giving it to them, I tested the following file formats and was quite surprised by what I found.
All played without issue. The videos also resumed automatically. What really surprised me is this player also supported an NTFS formatted USB Drive (was not expecting that). The player also has Netfix (duh) and Amazing Instant Video and a crap ton of other video services built in. The videos also played from a Disc.
Just wanted to let every know who is looking for this type of Blu-ray player and doesn't want to buy a Ps3 (heck the Ps3 doesn't even support mkv)
The only thing it doesn't do is play over the network, at least not that I can tell. As far as the actual Blu-ray playback disc loading times seemed very quick.