When I make an entertainment purchase, I'm looking for the bleeding edge tech. With the way companies are constantly evolving and coming out with new features, I'm trying to get something that will keep me with the times for as long as possible. I also shoot for performance per dollar, you can really run into some diminishing returns once you start getting into the upper end. Great example would be the Andrew Jones Pioneer Elite system I've seen here. It's an incredible setup for the money, sure there's better, but you can easily end up spending quite a bit more to get it.
With receivers, multiple inputs, 4k pass through and upscaling, Atmos/DTS:X. Again here, bleeding edge and performance per dollar, Pioneer, Denon, Sony are all solid.