I missed this post. There are so many things we can talk about it's just crazy. Yamaha has started putting the VA ratings on their receivers. Pioneer has VA ratings on their receivers. The JVC RX-DP9 has the VA rating on it. So are wattage and VA the same thing? I always thought the VA ratings was for the transformer only, while the wattage was just the power consumption of the unit.

(I am aware that volts*amperes=wattage. And it would seem VA would be the shorthand of volts*amperes, I just want to be sure.)
Seth, yes VA is simply voltageXcurrent (shorthand sort of), regardless of the phase angle between the voltage phasor (called vector in the old days) and the current phasor. VA is also known as apparent power, Watt is known as real power.
Watt=voltXcurrentXpower factor, power factor is the cosine (a trigonometry term) of the phase angle between voltage and current. If you want to understand this in a more physical/tangible way you can search the web. I find it easier to just go through the math with you here.
For a pure inductive load, if you apply an a.c. voltage across it, the resulting current will lag the voltage by 90 degree.
For a purely capacitive load, the current will lead the voltage by 90 degree. Or conversely you can say the voltage lagging the current.
Cosine 90 degree=0, so a purely reactive load (either capacitive or inducive) will not consume any real power but it will still draw current, hence VA but not watt.
For a reactive load that is not purely inductive or capacitive because it has a resistance component, the phase angle between volt and current is less than 90 degree.
Cosine30 degree=0.866
Cosine 45 degree=0.707
Cosine 60 degree=0.5
The formula Power (watts)=VXIXCos() can be applied to the input side or the output side of the transformer or at the final output of the amplifier. You can use it to calculate the power input to a transformer by measuring the applying voltage and the resulting current and the phase angle between the two all at the same time.
Let's consider a 3808 with 1 channel going and it draws 2A from the 120V main at a power factor of 0.9 lagging (that is slightly inductive)
Power consumption=120VX2AX0.9=240VA or 216W on the input side of the transformer so this is the power the amplifier consumes.
Further assume that under this condition, the amplifier output voltage is 30V and the load impedance is 6 ohms, and the current lags (inductive) voltage by 30 degrees.
Apparent Power Draw (VA)=30X30/6=150 VA or,
Real Power Consumption (Watt)=150XCos(30)=150X0.866=129.9 W
Overall efficiency=Power Output at the load/Power draw from the 120V output=129.9/216=60%.
Obviously the numbers used are fictitious, but I hope it helps explain the relationship between VA, Watt, efficieny somewhat.
The point of my previous post is that you cannot compare the spec of HK to Denon, but you could, with the latest Yamaha model because Yamaha is beginning to provide both power consumption and maximum power consumption. HK seems to always provide maximum power consumption only. When they say power consumption they always refer to the power draw from the 120V outlet. Maximum would simply mean ACD to rated output.