I can absolutely see where one design team would say their so-and-so is "better", and maybe that's what the Marketing Dept is using. I can also see where the statement could be debated among designers. But at the end of the day, I suspect PENG is dead on that the difference is transparent to the user.
Thanks for understand my point, but my main point was more about what you may call "Corporate" design goal. If I were the department head of the D&M design team, I would make sure the goal include (obvious cost effectiveness is top) sound quality that is bench marked on "High Fidelity", not to do something intentionally to deviate from fidelity in order to create a Denon sound or Marantz sound. Published bench test data seem to show that they do have their goal right.
Further, the notion that there are things affecting sound quality yet not measurable and/or identifiable is logically flawed because if that is true, how do Marantz know what to design for? And if they somehow found a secret way to do it, being that this is a matured consumer audio technology, people like Dr. Rich would have identified the secret by going through the service manual with a fine tooth comb, and others might have taken their AVR apart to do reverse engineering (any patents would likely have expired by now).
With the advance of the latest highly precise instrument, it is not that difficult to compare music signal going in to the signal coming out of an amplifier. I do realize that the debate on this sound signature (intentional or not) topic is not unlike the so called all "well designed" amps sound the same (when operated within their design limits) argument and that means there will never be consensus among people who frequent AV forums. My view is that the real secret to the belief is the combination of Placebo effects, better components, more money, and myths from the past perpetuated via hearsay. Such things do affect us humans whether we want to admit it or not. My wife can never understand why I have to have multiple amps, AVRs, DACs, media players when I already have a turntable.
After my each acquisition, she would tell me they sounded no different whatsoever from what I already have.
Lastly, sorry about repeating things I posted before but I want to keep my main point in one post.