Groberts, I went with the Oppo 980H because it's supposed to be the best of their line for audio.
It has surpassed all expectations for both video and audio, but especially audio.
I figured SACD/DVDA might be decent, but didn't expect much from RB CD's. However, this is where is excells. Good with all formats; no I take that back, it's really good, period!
Nice solid and accurate bass with good extension, very good soundstage (width and depth), decent tonal accuracy and timing, and very good detail and air.
Vocals and intruments are nicely placed and distinct.
I like it better than my Sony NS999ES.
This is easily the best buy I've ever made. The fact that is sells for only $169 makes it an absolute best buy IMO and I am amazed at what I got for this amount of money.
I was also considering a used or new Denon, but not now.
My recommendation to anyone in the market for a really good uiversal DVDP is; don't walk. Run!