Originally Posted by Ulisez
I went to Magnolia and compared both receivers. The 23TXh is 110 watts and the Denon 105.
To be sure there would be no difference in power between the two even if there were a 20W difference in their spec'd power. And going to Magnolia is not really a fair way to test them as you're not only using a different set of speakers (which is the real key to audio quality), but Magnolia doesn't generally run the EQ setup procedures so you weren't able to hear either the benefit of using either Audyssey or MCAAC which are what really make these lower level AVRs shine.
Determine what your requirements are going to be both now and down the road to see if you can rule one out over the other. There are different camps on which is better Audyssey or MCAAC, however, as I said above, you're not likely going to be able to compare them in a place like Magnolia or Best Buy. Perhaps in a specialty audio store you would. The other thing to consider is whether it's worth waiting a few months for the newer HDMI 1.4 AVRs as the new lower level Denon's will be out in May/June.