I hear the dac's not bad on the DV22 so if you're planning to listen to CD's and use the analog outputs, it would definitely be a bargain.
BUT, a pioneer or philips universal player can decode SACD's, and from what I've read so far SACD capable universal players are capable of going head to head with dedicated CD players twice their price.
So personally, unless my receiver is HK or will soon be, I won't go for this player.