Best AV REceiver, finally a website dedicated to AV receivers

They hit the nail on the head with this one!

Crutchfield says:

Meet the flagship home theater receiver in Sony’s premium ES line. The STR-DA5300ES fills your room with dynamic, involving surround sound and provides superb picture quality from all of your video sources.

This receiver’s precision-built ES amplifier delivers 120 watts times seven channels of power. And its advanced digital processors give you decoding for the latest surround sound formats, including Dolby® True HD and DTS-HD® Master Audio — two new high-resolution surround sound formats available with upcoming HD-DVD and Blu-Ray Disc™ players. You also get advanced features that make your entire audio/video system more flexible and easier to operate.
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Streamlined video connections and maximum picture quality
Six 1080p-compatible HDMI inputs let you hook up your high-definition video sources and switch between them easily. Analog-to-HDMI conversion allows you to send all of your composite, S-video, and component video sources to an HDMI-capable TV using a single digital cable. Plus, sophisticated digital video upconversion can upgrade any non-HD video source to an HDMI digital signal with resolution up to 1080p, to more closely match the capabilities of your compatible HDTV…more