gerrys,
I can't say whether the 192khz DAC option is worth the extra $200 or not, especially onboard the receiver. You do have to consider the overall package of paying more for a 'higher' end item.
We had a discussion about DACs not long ago. You can try doing a general search for the term and see what comes up.
The type of connection you make between your cd/dvd (analog or digital) and your receiver will actually determine which DAC will be used, either the one in your cd/dvd or in the receiver.
If you have a cd/dvd player capable of 192khz sampling, then it really would not matter much. Not unless you do some ear testing and feel that you prefer one DAC over another, but i highly doubt you will hear much of a difference to make any of it worthwhile.
