The 83SE does have a "better" DAC chip, but the differences in DAC are extremely small compared to the affect that the analog board itself can impart. This all of course presumes that you will be using analog connects.
In any case, the 93 ported over much of the analog board design from the 83SE but still uses the less expensive DAC chip. The 83SE also offers a dedicated stereo analog output which utilizes it's own high-end DAC chip. So for those using stereo analog output exclusively, the 83SE might be the better choice. Again this presumes that your stereo system is of high enough quality to resolve these differences. Most don't fall into that category, and the simple truth is that ALL of these players offer excellent analog audio quality.



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(I dont know what kind of budget you are working with). Its a solid unit, I got two of them, one from Widget and am happy with both. NOt to diss Denon, I'm just not thrilled with the more recent offerings since I got my HT unit from crutchfield, the build seemed pretty cheap, definitely not impressed.