Agreed: "Upconverts analog video to both HDMI and analog outputs"
Agreed: "Full color high resolution OSD, not old fashion DOS like Overlay screen"
Agreed: "Decodes high-definition audio over HDMI"
Agreed: "Direct connection to iPod via USB with OSD"
Agreed: "Good value receiver - video upconversion and high-definition audio decoding for an MSRP of $400"
Disagreed: "No S-Video inputs"
Disagreed: "Only 3 HDMI inputs"
Agreed: "Doesn't support AAC or 176.4 kHz"