I cannot afford an expensive universal right now, and I don't want two separate boxes for dvd-a and sacd, both of which formats I want. And I don't need cd since I have an excellent high end system. Hence I recently bought the Denon dv2900 after its good online reviews.
In my house, the 2900 gets about 8x its cost in associated audiophile paraphernalia, including interconnects at 3.5x its price, power cord, line filter and vibration control. And I have been enjoying its SACD and DVD-A a good deal, thank you - nice staging, lively and dynamic, and musically communicative. It lacks the detail, texture, and very fine stage perspective of my main front end, but it is remarkably good at this price point and lets me listen to the excellent high rez discs I own. In comparison, I used to own a Pioneer 47a, and that was a whole different issue - flatly unlistenable on a high end system.
Just turn off your audiophile flaw-detection filter for a while, relax and listen to the music, and you may find a tricked-out Denon 2900 to be an enjoyable interim product while saving capital for that EMM Labs or Meridian system.
Reviewed at enjoythemusic.com, under Viewpoint, by Bill Gaw. Choice of power cord is important with this player.