It's unlikely that a basic DVD player will have a better (or worse) DAC than a basic receiver. From a manufacturer's perspective, a good DAC chip is a very inexpensive item these days.
Since your receiver will be doing the work, the choice of DVD player isn't too critical. Panasonic, though it's not a high-end name, has a reputation for reliability. But you might want to look at players that also handle SACD and/or DVD-A, simply because they tend to be better designed for music use, as opposed to just movies. (Many DVD players, for example, can't tell you things like elapsed or remaining time on a track or CD, which would drive me crazy.)
Since your receiver will be doing the work, the choice of DVD player isn't too critical. Panasonic, though it's not a high-end name, has a reputation for reliability. But you might want to look at players that also handle SACD and/or DVD-A, simply because they tend to be better designed for music use, as opposed to just movies. (Many DVD players, for example, can't tell you things like elapsed or remaining time on a track or CD, which would drive me crazy.)