According to Denon, "the new DBP-2011UDCI features inclusion of the very latest Anchor Bay Technologies decoding Engine and Scalar, as well as all-new Burr-Brown 32-Bit, 192-kHz Audio DACs on all channels for unprecedented high-definition audio playback. For ultimate-quality image resolution, it features HDMI v1.4a outputs with 3D and CEC (Consumer Electronics Control) capability and 36-Bit Deep Color. Further enhancing performance, it features independent pathways for interlaced and progressive display, plus the DBP-2011UDCI has a full complement of advanced decoding circuitry, with decoding of all the latest HD audio formats from Dolby and dts." BB DACs are no slouch (although my reading on the ESS Sabre DACs seems like they are incredible).
Both the Denon and the Oppo have 3D and Netflix. Looks like one of them will find its way to my rack next year (will also upgrade to a 3D plasma). I can't wait to see the respective reviews when these bad boys are available.