Hi there,
I own the 100-300, I replaced my vivitar sries 1 70-210 with it. that should tell you something.
On the performance aspect, it delivers. Sharp, good exposure, reliable. Sharper than my Vivitar now that I know how to use it. Contrast and saturations are not as good as the Vivitar if you ask me, but CA is much better controlled. I must stress that my lens needed focus adjustment with the K20D, however. It might not be the case with every lens, and it's easy to fix, but it's a reality. It is sharp equally at 100 and 300 mm, which cannot be said of every telezoom.
About handling : it's quite light, which is a good thing and a bad thing. Handholding a long lens is easier if the lens is heavier. For me at least. that being said, it's a nice thing to be able to handle the lens for a long time without feeling I'm lifting weigths. Handholding a 300 mm lens will ALWAYs present challenges, do not be surprised if your shots at the tele end are blurred at first, with any lens there's a learning curve. MF is easy when needed. The front element rotates when you focus, but many telezooms do that. I dig the silver and black look on my camera, for the record
AF is reliable, not terribly fast but good enough. AF tweaking is fast, but if the lens has to rake through all the focus range it takes more than a second.
User opinion : I sometimes miss the wide end I would get with the 55-300. It sometimes forces me to step way back or switch lenses. Keep that in mind. The AF drive has a LOT of torque, and will surprise you at first. Contrast and saturations are not the strengths of the lens, but they are not flaws either, just neutral. Sharpness, control of aberrations and metering are the strengths of this lens.
What you loose over the DA : wide end, better contrast/saturation, quick-shift MF, green band around the lens. What you loose over the Sigma/Tamron 70-300s : nothing except a few mm, and you gain better optics.
For about 100$, it's a steal. For me the 55-300 is a better lens package, but the price increase is not really worth it. If you can find a 55-300 for under 250$ used and you can afford it, then it's worth considering (your call, I've told you the differences). I'm keeping my FA for now, which should tell you something.