The Sony readers are more robust physically - the metal gives them more strength.
The Opus I have feels much more "toyish" because of the plastic, but it also weighs next to nothing.
Both work well with Calibre to organize and load ePubs.
I prefer the way the Opus displays books and their covers vs. the 505/300 list of titles, but I did like the Sony Collections feature, too.
I'm not familiar with the build or feel of the Gen 3.
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