Carolina Coach has an SR 300 in stock and I went through it today when I picked up my Forrester.
Carolina Coach & Marine - #1 Dealer in RV, Camper, & Boat Sales in NC
The fit and finish are an overall match to my 3011 DSF with the additions of tile floors, solid surface counters, and materials on the couch and dinette that are softer to the touch and appear richer. I don't know how they would hold up to dog claws though.
There is a copilots table that has to be manually dropped into place beside the passenger which was the only negative I could see on the non bunk unit. I would have to put another mark against the bunk unit since they still used the narrow 28 inch wide bunks on this unit. Winnebago uses 3 foot bunks, even in their Cs'. For folks with kids (me included) the drop down bunk on 300 is a wide twin and not a full like the Thor. The couch is a jack knife and the dinette will require cushion removal to drop the table into place. If you plan on hosting more than two youngsters then the bunk unit or painful nightly setups are the only options. Some major pluses are that all and I mean ALL of the devices that you might need to access for maintenance (hydraulic pump, fuses, tanks, batteries, etc are easily accessed externally. The pass through storage has a pull through tray. The majority of the storage is located centrally in the chassis which is another plus. IMO the exterior layout is a really big deal and major kudos to Forest River for taking the time to get the layout right. The only thing I saw that Thor did that Forest River did not was add the ability to fill the DEF tank on both sides of the rig. The tank is on the driver side of the rig. I missed where the gas fill is but my suspicion is that since the DEF tank is near the front driver side, folks buying this rig will need to carry a Jerry can to fill the 10 gallon DEF tank on the fly. With all the external storage on the rig that shouldn't be a big deal. Functionally this coach appears to be far superior to its Thor counterpart. The chassis is the same but like my forester, the tolerances are tighter and the rattles are non-existent. The unit I looked at had a generator that could be set to turn on based on time or demand. A neat trick I wish I could teach my Forrester
The air ride suspension would also be nice. I was quoted a price of 167K so I can't justify the swap. 80 - 100K will buy a lot of gas