Wow, I thought this thread would've died a long time ago.....
Jack,
Your conclusions are based on limited knowledge and consequently flawed. While I intentionally did NOT include ALL the test details due to my own decision to edit - I will share this with you to give you a more complete picture without writing it all on this forum. Go to IAR-80.com -read the extensive ARV300 review - which, BTW, was also published in Widescreen Review magazine.
J. Peter is someone I am quite familiar with from his many years of audio observations...I used his extensive review as my guide to test and DID test DACS,etc using EVERY suggested setting on BOTH units that J. Peter used during his test of the AVR300. I took notice when he praised the Arcam AVR300 as this is something he normally would NOT do for a "receiver". I first tested his recommended settings with the AVR300 alone and then did the AVR300 vs the 990 3 weeks later. I chose to NOT include these details because the usage of these settings were ultimately LESS important to ME. The Wolfson DACs are no slouches, but the Outlaws choice are also quite good. The analog outputs are ONE of the tests J Peter used for Audio - which is MY primary concern. Since this was my primary concern - and I mentioned this in my review - I chose to ONLY include this part of the results. Honestly, I don't care if you or anyone else agrees or disagrees as I am the one who has to be satisfied. I stopped worrying what others think a long time ago. I understand why you drew you conclusions based on my choice of detail posted, but don't assume what you read is all there is to the tests. I only spend a limited amount of time on a few forums, preferring to listen to music more than writing about the gear used - which is what it is all about for ME. When I no longer think of the gear and only hear the music, I have achieved my goal and that is exactly what I have accomplished using Outlaw's 990/7125.
BTW - the review itself, has been well received on a few forums - even from owners of Arcam gear - you seem to be one of the few exceptions. More importantly, hopefully your gear brings as much enjoyment to you as mine does for me - no matter what you choose to use - that's really all that matters.

Mark, I am a very satisfied 990 owner myself. I think the point Jack was trying to make is, there is very little difference between processors when using analog inputs as all the processing is bypassed in the processor and handled by the player. If you were to compare a Lexicon MC12 to the 990 using analog inputs, you would hear very little difference.

Most of us use digital inputs for movies, thus utilizing the processor's DACs and not the player. This is what would seperate the 990 from a MC12 or AVP700 perhaps and why Jack suggests doing the comparison with digital input.

I am quite clear on what Jack has been stating. Apparently, what I posted isn't clear or is being skimmed when read - I DID also compare digital input but chose to downplay that detail of my testing as a found no significant differences for my intended use.

Mark's point is that his post described the portions of his testing that were of greatest priority to him, but that he also conducted additional tests that he didn't talk about - and that those additional tests did look at the digital performance.

Ok, I think we're all on the same page now.

MarkBK posted some of this on another forum...I feel he did a very good test and as an "enabler" (I tried to help bring him to the Outlaw side) I thought he was tilting to the Arcam side...as MarkBK's other equipment is quite good, I would side with his at the very least knowing what sounded better to him without outside influence...and to be more fair, which was the better sounding unit at the price point...thanks MarkBK for taking the time and sharing your results of testing these components.
Bill

Gonk,
Nicely summed - thank you.
Bill,
Thanks for watching my back - as always - and thanks for enabling!

...anytime...Bill