I received the OPPO 970HD. Quick summary: Plays everything I've thrown at it, including DivX on a DVD-R, SACD, etc.. Quality on pressed DVDs passed at 480i via HDMI to Samsung 50" 1080p DLP set looks excellent. When playing SACD or MP3/DivX discs, you get a windows explorer like file browser interface. There are some "gotchas" on playing SACD however.
Using the "release" firmware, SACD gets translated into multi-channel PCM (~ 88 khz per channel) to get sent over HDMI. However, my Denon 4806 receiver only recognizes the front left and front right channels in the signal. If you flash with the "beta" firmware, all 5.1 channels of PCM via HDMI gets recognized by the receiver. ***BUT*** the beta firmware has serious bugs playing DivX / DVD's including random "crackle flame log" sounds and occasional LOUD bursts of high-frequency tweeter killing square waves (which had me running to turn off the receiver.) For the time being, I am back to the release firmware until they get the bugs out, and listening to stereo SACD rather than analog 5.1 decoded by the OPPO.
Question for all: When the Denon 4806 receives multi-channel PCM over HDMI, does it still do DSP processing, including speaker delays? Or do you need to set that up in the DVD Player?
By the way, if OPPO gets the multi-channel PCM thing fixed, it will quite possibly be the cheapest digital SACD transport out there...