Hi pizoni,
While everyone feels the Denon 2900 and 2910 are the state of the art DVD player to get, and certainly they are very good, I would point out that differences in video playback amount to nuances. If you obsess over video quality, then get the Denon. But at the same time, remember that DVD is NOT HD quality, and no amount of upconverting, line doubling and other video processing can turn DVD into HD.
As to the audio quality of the SACD, DVD-Audio and plain ol' CD playback, while there are measurable differences in the Signal to Noise and some other electrical criteria, these differences in my judgment are not audible between the expensive players and the cheap Universal players (Pioneer, Toshiba, Samsung etc.). The anecdotal reports of audible differences between various D/A converters are, in my experience, NEVER based on really controlled testing, which involves running duplicate discs (DVD-As, SACDs, CDs, etc.) perfectly synced on both players, equalizing playback levels exactly and careful instantaneous A/B switching between players. When controls like these are used, many of the alleged audible differences evaporate.
Regards,
