Saw this thread a few days ago at work. I have never heard the Denon. But I have had the MVP871 in my system for a few days. The other universal player in my system at that time was a Marantz DV7600. For video, the Mc got the nod, but just barely. It was significantly better at detail. But overall, it wasn't that much better. Now, as to audio, it was no close race. The Mc was amazing. It had incredible sound. Very open, floaty, and just down right pleasing. If you want it for mostly music, it will not dissapoint. Video is good, but musically, it is a real winner. On other forums it has been compared favorably with other more expensive Mc players (CDPs). I really wanted to buy the 871, but because it did not do Bluray, I decided against it (have a Marantz BD7003/Cambridge Audio 840C combo now). But I still remember that audio; very very sweet. If you can get a good deal on it, I'd do it. Also, the Mc has at least four DACs on board. I forget. It may be four per channel. Also, it has a very good power supply and this is what makes it such a performer. I doubt that the Denon can keep up with it. Again, I haven't heard it. So its just my opinion. Good luck.