Here is a great one:
Denon AVR-2803 Rated at 90 watts rms x 7 channels "equal power" (Denon marketing speak) 20hz-20khz to .08% thd, at 8 ohms
Actual output: with 5 of the channels driven simultaneously into 8 ohms, 20hz-20khz to .1% thd, 35.3 watts rms x 5. (Home Theater magazine Sept. '03)
Retail price: $799

Eight hundred bucks for a 35 watt per channel receiver, no thanks.
On the flipside:
Harman Kardon AVR-325 rated at 50 watts x 7 rms into 8 ohms, 20hz-20khz to .07% thd.
Actual output: with 5 channels driven simultaneously into 8 ohms, 20hz-20khz to .1% thd, 73.8 watts rms x 5 (Home Theater Magazine June '03)
Retail price: $899 This is not a bad price for a 70 watt per channel receiver (one that is supposed to be only 50 watts per channel) that has some balls, 40 pounds of them to be exact.