The 3910 is a significant piece of hardware. If we're talking about digital video (HDMI) output, the video performance will probably be very comparable between the two (both use Faroudja DCDi). In some cases, the 981HD may actually come out on top since it offers 1080p. Audio, on the other hand, is going to be a somewhat different story - or analog audio, at least. The 3910 originally listed for $1500 if I remember correctly, and that sixfold difference in price brings with it more expensive DAC's for the multichannel analog output.