i'm trying to decide between these two players, and i need a little assistance. i plan to connect whichever one i purchase through a rotel 1066 processor via digital connection and let the 1066 decode the cd signal as well as the dvd surroung formats (dts, dolby digital, etc.). i'll also connect the player with analog connectors for dvd-audio and sacd. the question(s) is: will it make a significant sound difference between the players regarding cd sound? i love the processing and resulting cd sound that my rotel 1066 puts out with my old sony dvp-s560d player (that will be replaced by one of these two) that is connected with a digital coax. if these two players have the same video processing, are the higher-end dac's in the 2900 worth the extra cost in my system? do the dac's actually do anything if the digital signal is sent to the 1066 for analog conversion? and finally, which part of the players are responsible for dvd-audio processing? the aforementioned dac's that i am asking about, or a different dac? apparently, at least according to denon's site, the same second-generation sony sacd processor is used in both players. if a significant enough difference will exist for cd, sacd, and dvd-audio, then i will get the 2900. if not, i'll get the 2200, and have less to explain to the wife. sorry for the length, but i just couldn't describe the question any better!