I would avoid the universals if possible. Do you really need DVD A and SACD? If yes, Linn are the best, VERY expensive, next I would look at the also expensive Onkyo and Teacs. Pioneer seem to be my favourites at the more affordable end, Samsung at the cheap end. Denons would be well down the list on performance terms IMHO.
If you can loose one or other DVD A / SACD then the choice is much more interesting. Arcam makes some great DVD A players and Sony / Philips some interesting DVD / SACD players.
At £300 I would Buy this, and save £200 and ditch DVD A
http://www.play.com/play247.asp?pa=g...C&title=649858
consider by many to be a 'bit special', lots of info on this site and others