Which one is better totally is up to you sonically. reviewers have their own opinions of which is best and that may or may not translate back to you and what you think is good. Both are state of the art but to say one is significantly better, partially because a reviewer thought the DAC were worth the price, is not using good judgement. One thing that cannot be disputed is the fact Denon equipment is much less reliable than Yamaha. If I were you I would go with the less exensive of the 2. they are both going to sound wonderful so you may as well save some money if you can.