Not that it matter practically speaking but for the record, the Denon flagship use the AK4490 for all channels. That DAC has basically the same specs (the AK has slightly better THD+N spec, the ESS Sabre has slightly better SNR) as the 3080's 9026Pro but it is a 2 channel DAC so that is inherently better.
So you are definitely not wrong, Denon's not better, except it use the same chip for all channels including the two for the LFE channels whereas the 3080 use the lower grade ESS chip for the surround/height/LFE channels.
The 3080 uses the 9026 pro in the main 7 channels only, and those ESS Sabre chips are known to have an IMD bump, likely not audible but it's there, measurable.
Another fyi, D+M has upgrade the volume control chip since around 2016, Yamaha is still using the large scale integrated chip that does lots of things in additional to volume control. Since the DAC is downstream, until Yamaha upgrade that chip, it really doesn't matter if they use an even higher end DAC because the overall THD+N (SINAD), SNR etc., would be limited by the volume control chip's specs. Hometheaterhifi has a technical article on this if you are interested. Again, all these are mostly academic, some audiophile's may be fixated on such details. Most probably don't pay attention to the details, so when they see a high end DAC being used, they assume all will be good, better, whatever.. In the end, the human ears/brains are most likely the limiting factor, but then many people do use their
eyes and brains to hear. I guess their eyes double as hearing aids.