By gosh young man, buy it (after you tried it...) I was gonna get one of these, but I opted to get Sonic Foundry Acid 3.0 (ok, it was $99.00, but my sampling needs are a little bit different).
I do have the SP-202, and it is just dandy with me. I do like the sequencing function on the SP-303, and the extended effects, but $299.99 is a bit out of my league (well, until I start back to work). Yea, get that Smart card (it can use up to 64 megs, which is really sweet !).