i can't say how the denon compares head to head vs. the panny. the older panny's are incredible. the importance of dvd-a and sacd is up to you. it is paramount to me. although i have not heard of 2 channel dvd-a, i'm sure it does sound good. i have the denon 2900 to utilize for dvd-a and sacd. simply put dvd-a is great, but to get the full effect it will cost you. the denon 2200 can be had for around $300. the samsung 841 can be had for $200.