I was first going to say Rotel, however, the lack of SACD capability for the player is inexcusable. Rotel needs to get a universal player out!
I say Denon, although the Pioneer products do have the "Elite" wow factor for non-audiophiles. However, the 47Ai has definitely had some issues and bugs that Pioneer never fixed. So tread carefully with that player.
I would recommend getting the Pioneer Elite 55txi instead because it has the digital link for DVD-Audio and SACD. Also, Denon has the 2805 reciever out now.
