I wasn't aware Denon had a $300 DVI players yet. Brandon is right; unless you want a region-free player, buy the Denon.
I'm not sure I yet agree with the statement, when talking about DVI/Digital, that expensive players from a large major will be better than cheap players. With analog that statement is almost always correct. Digital levels the playing field quite a bit. It should be interesting to see the next set of reviews: the $300 Denon w/DVI is going to beat the crap out of the more expensive Denons w/analog.