So if we are to compare Denon and Yamaha (their near top of line models) base on AH's measurements then let's see the following, taken from two reviews, both by Gene.
Denon AVR-4310 (Jan 3 2010)
Preamp
Denon AVR-4310CI was able to output 4Vrms at < 0.1%THD + N for full bandwidth (20Hz to 20kHz) which is more than double the voltage needed for most external amplifiers to reach maximum gain."
Power amp
"It was able to exceed its continuous fullbandwidth per channel power rating of 130 wpc by delivering a whopping 163wpc into 8 ohms and 267 watts into 4 ohms. With the standard 1kHz ACD test, the AVR-4310CI delivered 95 wpc which again is excellent."
Yamaha RX-A3000 (Dec 23 2010)
Preamp
"The RX-A3000 was able to deliver 3.3Vrms unclipped out of the analog multi channel outputs."
Power amp
"The Yamaha RX-A3000 handedly exceeded its 140wpc power rating continuously with two channels driven and stomped out an impressive 236wpc both channels driven into 4 ohms; and that’s a full power bandwidth measurement (20Hz to 20kHz at 0.1% THD + N). It proved to be every bit as powerful as their more expensive RX-Z7 mode. You can see the protection circuit kick on during our ACD tests, purposely limiting power to 65wpc. "
According to Gene:
"Unless otherwise noted, our power measurements are conducted at 0.1% THD + N as opposed to a 1% or higher distortion typically seen which is audible and represents hard amplifier clipping."
It does seem to me that you can look at HCC (British), AVTech (British), HTM or AH reviews/measurements, Yamaha and Denon mid to top line AVR models are more similar than different in terms of measurable performance. So purchase decision can be boiled down to perceived reliability, features, aesthetics, and price. I guess there isn't much need to debate further.