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If money is an object then buy the 300. (Realize that you will want to buy a case, screen protectors, maybe a wifi card, memory cards, software, ..... )
If it will always nag you as to whether you should have bought the better one, then buy the 400.
I have yet to see any evidence on this site that there are apps that have problems running on the 300, except possibly video playback. I am happy with my 300.
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