For once Doug I agree with you(well, the way you present yourself), how can one compare with something that did not come out yet. I have not heard the Denon but I am sure it is awesome based on my experience with their cheaper processor which was excellent. I prefer the Ada Cinema Reference, and Rhapsody over the Denon pro DN-????(cheaper processor, I forgot the name) but that was comparing completely different processors from this. The Denon cost $1000 brand new where the Ada's cost $8000 and $5000. I would not spend that much on any processsor no matter what brand it is.