Best hdmi receiver for a 2.1 setup(virtual surround)



After considering a denon s101/301 and a kef kit 100. I realised i' ll be wasting money. In the next 3 months i want a BD or HD-DVD player.
I wonder if it will be possible to create a custom 2.1 kit that is as good in creating virtual surround and plays music as good(or even better) than the denon s301 or the kef kit 100.

which receiver would you recommend?

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