For reasonably priced (well, sort of) AVRs I liked the sound on the Marantz units the best. Yes, I know they're the same company as Denon, but I could hear a difference. Is it more accurate or colored to just sound better? who knows...
I still haven't bought one yet, just can't justify spending the money unless I can find someone to pawn my old Pioneer unit off on. It works, but it's got a weird glitch where the colors go all weird when the cable box switches resolutions. Seems that I have to pay at least $6-700 to get something that really feels like an upgrade though.
nate