The best Blu ray player in your budget is the Oppo 103 but it may have features you don't need and won't use. Look it over. Most blu ray players in the $100-$150 range will also provide all the performnace you need. I use the Samsung BDF5900 because it will play about any rental blu ray Netfix sends me without any fuss. $88 bucks on Amazon. DACs are DACs, the numbers are different but they all sound the same so ignore that issue completely. The receiver is just a matter of choosing the capabilites and features you want and will use - number of channels, multi room - that sort of stuff. None of it has to do with sound quality. Like the DAC's they all sound the same as well. Denon, Yamaha, Pioneer, Harman and Marantz all have good reliability records. Just get what you need and choose whatever floats your boat. My own receiver is about 7 or 8 years old. It is a Pioneer Elite. It just keeps chugging along happily. If it ever breaks I'll get something newer.
This guy wants two channel for music so don't tell him wrong info and to ignore that completely. Go ask the turntable guys about dacs.