Good Question,
To answer your inquiry, from both an audio and video perspective, you cannot touch the OPPO product line for the money. I thought about a mid-line Denon for a while and then quickly came to my senses.
Even Stereophile had to admit it blew away the competition. It upconverts to a true 1080P and none of the HDTVs can improve upon that. Read the reviews, look at the price and buy their newest product or two of them, and keep the rest of your money in the bank for other toys.
I've got two OPPOs and they beat everything else hands down. Their audio perfection blows away the highest priced SACD players. Their new product (HM-31) also provides you with a very inexpensive answer in providing the latest HDMI Verison 1.3 update for your HDTV. At a cost of $99 it gives you three outputs instead of one and you are using the latest verion of HDMI, i.e., 1.3 instead of the outdated version 1.0. They think of everything for you.
OPPO keeps it real and they are for real.