I used to work at Good Guys and I was in there today to buy an inexpensive DVD player, so I bought the Sharp DV-S2 with the DCDi, and as I was leaving a friend of mine who worked there when I did nudged me and said that some guys from a GG store in another state had opened up the Sharp and that 300$ Denon player (that also had the DCDi) and that they discovered that they are the exact same player, at least in the guts. I thought this was intereresting, but quite believable considering that I know for a fact that Denon's first DVD player (at least at the store I was at) was a Panasonic with Denon skin on it and a slightly heaftier price tag. I know this because the Denon representative told me so. Does anybody know this for certain or have the ability to confirm it know that they have heard of it? I am just curious, because I wou feel all the more confident about the player if I knew that it was good enough for Denon to sell it with their name on it.