You guys are all pretty much right I think. I would not want to smite the audio gods. I am really leaning towards going with the Denon and the M80s. I like the M60s alot, but it seems agreed upon that I will hear a big difference jumping to the Denon and the M80s.
Here is the last question I am asking myself. Will the performance upgrade be a $700 dollar value upgrade? That is around what it will be costing me and this is really the last sticking point on this wild ride. I think I am going to listen to some more tunes and think on it over the weekend.
myrison - You idea of the package deal with the Onkyo did not slip my mind. I did actually try to sell that and he is seriously thinking of buying some, but after hearing the M60s, I think he too is asking himself how good must the M80s sound.