Best dual HD-Blu Ray DVD/SACD/DVD Audio player that won't kill my budget

Nope. AFAIK, the only Blu-ray player capable of playing SACD is the PS3. No other HDM players are cable of playback of either SACD or DVD A. If you need a SACD/DVD A player, recommend you look at the Oppos. There is no HDM Oppo at this time, though. I sure wish they were working on one, they indicate not via e-mail.

Panny BD10A does DVD-A, but it's been discontinued.

You'll need two or three players to do it all. Fingers crossed that Onkyo, Denon, Yamaha, and Oppo (among others) come out with complete 5" disc universal players at some point. And while I'm dreaming, make it a six-disc changer.

Keep in mind the 40GB PS3 does not have SACD playback, at least from my understanding.

I really have many doubts we'll ever see a truely universal player. I thought maybe Oppo someday but the way things look for HD DVD in the long term future I can't imagine they would invest. Other potentials were Pioneer Elite but being on their 3rd gen Blu-Ray units already with no SACD or DVD-A support (4th gen announced with no support either). Denon with a pair of expensive Blu-Ray players will not have SACD or DVD-A either. Onkyo with an HD DVD entry that's an expensive XA2 clone with a cheaper remote could have offered SACD & DVD-A but decided not too. I can't blame these companies as DVD-A and SACD are 99% dead formats, but it sucks as I have some SACDs and DVD-As I truely love so I have 3 players in my system now.

Samsung BD-UP5000 for video and Yamaha DVD-C961 for audio? I really needed the 5 disc SACD/DVDA carousel over HDMI. (well okay, I wanted it!!!!!)

2 machines, 2 HDMI cables.

My guess is that Oppo will build a universal machine but it will be missing the loser of the HDM format war.

-- they will not want the expense of including both HDM machines
-- they will need an HDM machine
-- they do not want to do anything until the format war is over

I'd snap up an Oppo Uni player.

Basically, the 981HD with BD-Live capability = my dream player.

I'm living large and loving life with the Sammy BD-UP5000 and Oppo DV-980H. This combo plays pretty much everything that's ever been released on a 5" silver disc - audio and video. The 2 units stacked take up about the same room as the Pioneer Elite DV-38A which they replaced in my rack. Couldn't be happier...