Check out NeverHappy's review of the HK and Denon receivers on the Home Theater threads. I'm pretty convinced that HK is the way to go. The upconversion is worth a couple hundred bucks - I had to get a Harmony remote to make my wife happy to deal with the issue - we had too many video inputs of different types (2 component, 1 S-video, 1 composite) and it made it difficult to sort out.