Originally Posted by
bfdtv 
The 5308 uses the same new DACs found in the Onkyo 805 (and above) receivers. These are the best mid-range Burr-Brown DACs available from TI. Some members were hoping that Denon would use the better Burr-Brown PCM1792 meant for prosumer applications.
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Burr-Brown PCM1791A 113dB SNR $ 3.00/ea Denon 3808, 4308, 5805ci, and DVD-2930CI
Burr-Brown PCM1796 123dB SNR $ 6.50/ea Onkyo 805/875/905, Denon 5308 and DVD-3930CI
Burr-Brown PCM1792A 127dB SNR $13.00/ea ?
Burr-Brown PCM1792 132dB SNR $13.65/ea Yamaha RX-Z9 and Denon DVD-5910
All are stereo DACs, so four are required per receiver. Prices above are list prices as of 4Q 2006. Current distributor pricing on the 1791A, 1796, 1792A, and 1792 is $2.10, $2.95, $9.95, and $11.75, respectively. Thus, at
today's market prices, it would have cost Denon an extra 4x8.8=$35.20 to use Burr-Brown's best prosumer DACs in the 5308.
Prosumer DACs like the PCM1792 didn't offer much practical benefit for CDs and DVDs, but Blu-ray is arguably a different story, where you find an increasing number of titles with 24/48 (i.e. ~144dB SNR) LPCM, Dolby TrueHD, and DTS-HD MA. With such Blu-ray titles, premium DACs should provide a higher-fidelity signal to the amp.
The 1796 in the 5308 still seems to be an improvement over the 1791A used in the 5805ci.