It really does depend on what your requirements are and how much you're willing to pay!
The Tosh 100E is my second DVD player after a crappy no-brand left me severely disappointed. I have had no problems with it whatsoever and am very happy with the performance. If you're comparing it against other cheap players I would go for it every time.
The only slight gripe you might have is the RCE obstacle (there are workarounds but not cures) - but I've always been selective in my R1 purchases.
(I also think it looks better than the new plasticky 110!)
Good luck!