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I own a PRS 600 and a couple of Kindles. The 300 has a slightly smaller screen (5" as opposed to 6") and is significantly less expensive. Sony makes a very nice product.
Do you read more than one book or document at a time? On the Kindle it's easy to move between current files. When you list your books by date the ones that were either loaded or opened will be listed first. On the Sony listing by date only gives you the ones last loaded listed first. You can only easily get back to the last book read on the Sony. There is a workaround on the Sony. Bookmark each book and it will show up in Notes. I assume that you can make notes on the 300 I know you can on the 600. This is cumbersome but workable if you want to move between books.
Are you interested in checking out ebooks from your local library? This is easy to do on the Sony as it supports ADE. It can be done on the Kindle but requires removing the DRM and converting to mobi format.
Is Customer Service important to you? Amazon's is top rate and Sony's is pretty average.
With either device you are not locked into a particular store especially if you purchase books without DRM. And there are plenty of excellent books that are unencumbered with DRM.
The Sony's have a cold, shiny case, the Kindle's have a matte, plastic case.
It's really a matter of personal preference. With the Kindle you have 30 days to try it out and return it. A lot of stores have Sony Readers on display so you can get an idea if you'd like one.
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