I own one. I've also used Minolta Dual IV, Nikon Coolscan V and 9000 before, and a variety of flatbetds.
This Plustek is better than the flatbeds I tried in all respects, maybe on par in dynamic range with Minolta, but trumped on that by the Nikons. (The 9000 is absolutely the best scanning device my film was ever coming through)
This means the scanner does fine on well-exposed negs, but too underexposed frames can get ugly. It is supplied with a copy of Silverfast SE, which is nice but crippled to 8 bit per channel scanning. Native scanning software can do 12 bit but is less convenient.
The scanner doesn't work with Linux or OS X.
Resolution-wise the scanner is there. I doubt the claimed 7200dpi, but my naive tests show it is capable of at least around 5000. The scans are full of detail and not mushy, I think well designed strip holders help here with flatness.
BIG plus is scanning time. Full frame scan at full resolution takes less than 30 seconds I think; at 3600dpi even faster. This was a real relief after (otherwise remarkable and superior) Coolscan V.
All in all I think it is worth $200 or so I paid for it. First unit I got was defective (or became such after bumping its way from France), and it took the seller (pixmania.com) two months (!) to send replacement, so if you can buy locally or through a better outlet I would advise you so.