Regardless, for a 7.1 system, the X3400H is perfect for a small to even small medium room sitting not more than 3 meters from the TV. It has the AK4458 DAC IC and the rest of the parts and circuitry are consistent with models that up the ladder that cost several times more. I tested it and compared it with my separate preamp/power amps, using external dacs with the analog input, no audible difference. It is a great little AVR. Sony AVRs are good too but the 790 seems a little weak on features, for example, no 7.1 pre outs.