Denon AVR-X540BT vs Denon AVR-S760H comparison definitely makes sense.
A significant difference between the receivers in the number of channels, Denon AVR-X540BT has 5.2 versus 7.2 for Denon AVR-S760H. Regarding power, then AVR-X540BT has such a W/Ohm ratio - 70/8, 90/6 when AVR-S760H has a power of 75/8, 165/6. The THD is the same and is 0.08%.
Characteristics of digital to analog converter (DAC) are different, 192 KHz/24-bit for AVR-X540BT and 192 KHz/32-bit for the AVR-S760H. None of the models support Bi-amping. The Denon AVR-X540BT can transmit an audio signal directly to the amplifier and bypasses any DSP processing. Rivals from our review have Bluetooth support. Spotify can be used on each receiver. The AVR-X540BT can work with the audio stream from TIDAL, Pandora, and the AVR-S760H can receive a content from Deezer, TIDAL, Pandora, SiriusXM, Napster, SoundCloud. HDMI signal transmission in standby mode is implemented in each of the devices. The AVR-S760H can scale the input HDMI signal, unlike the AVR-X540BT. The HDR standard - Dolby Vision is supported by these receivers.
The Denon AVR-X540BT has 5/1 HDMI inputs/outputs versus 6/1 HDMI connectors of the Denon AVR-S760H. The HDMI Audio Return Channel (ARC) feature supports both devices. The HDMI eARC is available only on the AVR-S760H. The Consumer Electronics Control (CEC) feature is present in most modern AV receivers and the models in our comparison are no exception. The AVR-X540BT supports the protection of digital content of the standard HDCP 2.2, versus HDCP 2.3 in the AVR-S760H. The AVR-S760H has a built-in phono stage for connecting a vinyl player. It is also worth noting that the ECO mode is presented in each of the receivers. Both AVR-X540BT and AVR-S760H can be configured using the Setup assistant.
Only the AVR-S760H has a Dolby Atmos multichannel audio format support. A surround technology DTS:X is supported only by the AVR-S760H.