I'm still searching for a HT reciever and have come across a yamaha rx-v420 for sale. I have searched here and on Audioreview.com and neither sites have any listing of this reciever. I have been to the yamaha web site and compared it to the RX-V800 which I was also contemplating and the only differences i could see were the following. RX-V420 is rated at a lesser power. But my main concern is that is doesn't have a 96 kHz/24-Bit DAC. Now I have no idea what this function is, but i see that the higher-end processors have it. Can anybody tell me what it does, and if it makes any difference? The RX-V420 is for sale for $520 AUD compared to the RX-V800 at $1499. I'm wondering if its worth 3 times as much seeing that they both have DTS.