I have narrowed my choice to these three receivers. Can anyone help with the issue of 192 vs 94 DAC's? The receivers are very comparable in most other aspects, including cost, but differ significantly by the DAC's (similar high bandwidth component switching, full complement of DPL II, etc., multi-room and so forth.) Also, the Sherwood will upconvert any PCM signal to 192. Will the sound fidelity be relatively "weaker" on the Denon 4802 since it is only 94hz? The Denon was my original choice (I have had an excellent history with their products--though I don't understand why they don't provide front panel hookup for at least S-video and composite--note the Sherwood even provides a digital front panel hookup. This would make for much easier processing for a camcorder, game devices, etc.). I use the setup at about 70% film/ 30% music and am using Carver's discontinued 5.2 speaker system--with an a Sony ES receiver as a pre-amp and a Caver 705 as the driving amp. BTW, I am trying to stay under $2,000,hence I cannot go after the soon to be released Pioneer Elite 49 model, nor the higher end Onkyo Integra's, Denon's etc. and I do want a receiver that provides for dual center surround amplification (hence the new Sony ES line won't work.) I have decided to go the receiver only route so am no longer considering a solution like that soon to be available from Outlaw (pre-amp/amp.) Thanks for any help.