I am in a similar boat as Tim, except that I am considering other players as well. However, the Denon and Oppo are both strong contenders in my search. It's hard not to consider the Denon when it is so far off it's original list price, however, maybe there's a reason for that. Anyway, I guess my question is how does the audio between the Oppo and Denon compare? I personally will be using only HDMI but I know that they both also have 5.1 outs as well so other may be interested in the 5.1 audio comparisons. Concerning HDMI, since it is an all digital output does audio quality between the two even come into play or is it strictly a factor of your processor/amp and speakers?
Thanks,
Matt