Ditto what Sean said. One thing regarding video: apparently some Panasonic DVD players are using a chip from Faroudja that should put it head and shoulders above most if not all other low priced DVD players out there from a video perspective. If the RSX-972 digitizes all analog inputs and doesn't have an analog pass through I'd go with the Panasonic and save the money if it has a coax digital out(I wouldn't use toslink for audio). Best of luck.
Tim
Tim