I don't think it matters much as to the type of power transformer used. I am sure there are "cheap" and "better" forms of either type, but, how would you be able to tell. Both kinds will do the job effectively.
There is a bit more of a tendency for toroidal power transformers to hum or buzz (the transformer itself vibrating and creating noise, not noise injected into the output signal) if there is crap on the powerline, but that hardly happens.
If the only obvious difference that you can see between the two, in terms of build quality, is the choice of power transformer, I would call it a tie.
I have no experience with the Denon SACD player. I've heard various Marantz players and they sounded pretty nice for the money.
There is a bit more of a tendency for toroidal power transformers to hum or buzz (the transformer itself vibrating and creating noise, not noise injected into the output signal) if there is crap on the powerline, but that hardly happens.
If the only obvious difference that you can see between the two, in terms of build quality, is the choice of power transformer, I would call it a tie.
I have no experience with the Denon SACD player. I've heard various Marantz players and they sounded pretty nice for the money.