I can only comment on the Denon 3800 which I've had for ~2 weeks now, although I did consider the sony 900 for it SACD ability.
I compared the sound of the Denon to my reference Sony CDP - XA7ES cd player using ordinary CD's. I level matched the outputs as closely as possible. The sound of the two players was noticably different. I won't try to describe the sound of the player, but overall I was impressed with the Denon. On some of my favorite recordings, the Denon seemed to highlight different parts of the musical performance. Comparitively this made the Denon seem more revealing than the Sony cd player. This being said, I think I still prefer the sound of my Sony ES cd player on normal CD fair.
Where the Denon really shines is on HDCD and DVD-Audio. Both these formats sounded great. To be sure there seems to be alot of bad software out there in these formats (especially DVD-Audio). When the recordings are done right this is the best sound I've heard in my system.
In terms of build quality, the Denon seems to be doing ok. I took a look inside and parts quality is generally high, but not as nice as the Sony ES or Marantz SACD players. The audio compontents for all 6 channels are on a relatively cramped board beneath the video circuitry.
I plan to buy a separate SACD player (probably the Marantz SA8260).
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