It makes sense comparing Denon AVR-X540BT vs Yamaha RX-V485 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 5.1 for Yamaha RX-V485. Regarding power, then AVR-X540BT has such a W/Ohm ratio - 70/8, 90/6 when RX-V485 has a power of 80/8, 145/6. The THD is 0.08% for the AVR-X540BT but 0.09% for the RX-V485.
Characteristics of digital to analog converter (DAC) are different, 192 KHz/24-bit for AVR-X540BT and Burr-Brown 384 KHz/32-bit for the RX-V485. Only the RX-V485 supports Bi-amping feature. Each of the AV receivers can transmit an audio signal directly to the amplifier and bypasses any DSP processing.
Only the Yamaha RX-V485 can connect to the Internet via WI-FI. 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 RX-V485 can receive a content from Deezer, TIDAL, Pandora, Napster, SiriusXM. 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 RX-V485 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 4/1 HDMI connectors of the Yamaha RX-V485. The HDMI Audio Return Channel (ARC) feature supports both devices. The HDMI eARC is available only on the RX-V485. 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 RX-V485. Receivers do not have 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 RX-V485 can be configured using the Setup assistant.
None of the rivals equipped with Dolby Atmos multichannel audio decoder. The receivers do not support the surround sound technology DTS:X.