It makes sense comparing Denon AVR-X540BT vs Sony STRZA5000ES because they both are able to give some premium features.
A significant difference between the receivers in the number of channels, Denon AVR-X540BT has 5.2 versus 9.2 for Sony STRZA5000ES. Regarding power, then AVR-X540BT has such a W/Ohm ratio - 70/8, 90/6 when STRZA5000ES has a power of 130/8. The THD is 0.08% for the AVR-X540BT but 0.09% for the STRZA5000ES. Only the STRZA5000ES supports Bi-amping feature. Each of the AV receivers can transmit an audio signal directly to the amplifier and bypasses any DSP processing.
Both models do not have WI-FI support. Only the AVR-X540BT has Bluetooth support. Each of these units does not support Apple Music. Only the AVR-X540BT supports Spotify. Compared AV receivers retain the quality of 4K/60Hz signal when transmitting from a source to a TV or projector. HDMI signal transmission in standby mode is implemented in each of the devices. The STRZA5000ES 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 6/2 HDMI connectors of the Sony STRZA5000ES. The HDMI Audio Return Channel (ARC) feature supports both devices. Unfortunately, HDMI eARC is not available on monitored devices. The Consumer Electronics Control (CEC) feature is present in most modern AV receivers and the models in our comparison are no exception. Both models support the standard HDCP 2.2. Receivers do not have a built-in phono stage for connecting a vinyl player. A voice control is not available. An ECO mode is only available for the AVR-X540BT. Both AVR-X540BT and STRZA5000ES can be configured using the Setup assistant.
Only the STRZA5000ES has a Dolby Atmos multichannel audio format support. A surround technology DTS:X is supported only by the STRZA5000ES.