Anyone can build a top system for under $2400
($2600 if you want 7.1)
Here's how I'd budget the money:
Receiver ~$900
2 towers, one center, and two surrounds ~$600
Sub ~$600
DVD player ~$180
interconnects ~$100
I may be overdoing it on the receiver, but I like a lot of current, and very low distortion. That means stepping it up a bit from a Pioneer favorite such as the 1015 to a HK flagship (7000/8000/7200/7300). I'm also overdoing it on the sub, but you need a fantastic sub to round out a fantastic HT system. HSU/SVS in that price range. The DVD player - any of Panasonic's multi player high end units are fine. Speakers - since the center channel is so important with HT, I'd go with the BIC CLRS 62, then naturally round it out with the DV84's and DV62's. They're efficient and have very good mids/highs for dialogue. You can obviously increase the budget for higher end speakers, but you can't skimp on the receiver, nor the sub IMHO.