Rotel is coming out with a new model, the RDV-1060. This is a progressive scan with DVD-Audio. In the past, Rotel has put out units that seemingly were dressed up JVC models. Whether that's the case with the 1060 remains to be seen. If I were you, I'd wait until a few AV publications do some reviews of this unit before considering a purchase. I'm not familiar with Panasonic's latest line, but last year's models, the RP-91, RP-82, are still in demand.
A Rotel player would easily beat a Panasonic model on the audio side if you were comparing the two via the analog outputs, which you would have to do to compare DVD-Audio. The picture quality may be closer since Panasonic has an excellent reputation there.
I expect there to be a significant difference in price between a Rotel player and the current Panasonic models, so which way you go should depend on your goals and your system. If audio is a priority and you have a revealing system, go with the Rotel. If you have more of a "mid-line" system or a budget system and are more interested in movies, I would go with a Panasonic.
I am looking for the best one, I have an older panasonic right now, but i was wondering spending the extra money is worth it, I watch movies, I do not use it for dvd audio,
Keith, you refer to sound, is for dvd audio or are you refering to sound for the movies.
From what I've read some of this year's Panasonic models have cheaper video decoding chips which have the chroma bug. Previous year's models (including the RP-91) do not have the chroma bug, but are more expensive.
I'm just going off memory so you may want to research this yourself.