The analog output stages and/or the power supply, not the DACs, are usually the weak link in the output audio chain (not counting the power amp, of course)-most entry level players have more than adequate DACs, but their analog outputs and power supplies are less so (sometimes much less). Video is a somewhat different story, but most high end players have much better quality analog outputs and power supplies than their lesser bretheren (consider the Denon 5910, which shares a lot of the same audio digital hardware with the 3910 but has a better output AND power supply).