Kinda Thinking about it

do you want the player strictly for movies, or you want it to be a universal solution and cd playback? if its for movies, i would say the denon with the realta in it, for cd playback/universal the esoteric is much better. i can't remember the exact scaling chip in the esoteric but for some reason i think its faroudja. the realta is many times superior for video reproduction.

The 60 is using Faroudja DCDI and the ABT1018

I have the CBIII/extreme dacs and an Esoteric DV50s, which is pretty close to the sound of a DV60.
I'm really very impressed with the way it sounds for redbook and 2 channel SACD (no 6shooter), I don't get the same warm, fuzzy feeling with the Denon.
I have to use an external VP for upscaling ( I use one with the ABT chipset) which of course the 60 already has but it looks close enough to me, to an HD image on a Pioneer plasma, for me to be able to wait on some higher end universal blu-ray ray player that will sound as good as the Esoteric.
I'm probably waiting on an Esoteric universal blu-ray player.

I'd get the 60 if you want really good sound and a darn good SD-DVD image and if you need blu-ray right now, get some much cheaper blu-ray player as well, for the interim.
I'd only get that Denon if I had a room to move it to later, where blu-ray is going to be more important then the audio side of things. From what I see, it's considerably cheaper then the 60 but not a crazy amount of money more then some Sony blu players.
I can't comment on the AYRE.

Ya wanted it, ya got it, My 2 Cents