B&K AVR 307 DAC or Pioneer 47Ai DAC?

I have a B&K AVR 307 and a Pioneer 47Ai DVD player. Which has the better DAC for the D to A conversion? This means, should I output Digital to the B&K or analog? Also, if the B&K has the better DAC, is there a less expensive DVD/SACD player (the Pioneeer ran around $850/$900) that I should consider, since the D to A is being handled by the B&K? I plan on upgrading the B&K to the newer (DAC) chipset in the B&K AVR 507 when the company makes the upgrade available.