Both offer higher end features at an entry level price.
Onkyo is all about value this year, and it's especially evident in their new HTiB systems, the HT-S5400 and HT-S3400.
Both systems bring PLL jitter-cleaning circuitry to the table as well as TI Burr-Brown DACs and an Advanced Music Optimizer that brings your compressed audio files to life. They both feature Audyssey Dynamic EQ and Dynamic Volume as well.
The HT-S5400 kicks things up a bit by offering 7.1 channel audio instead of the 5.1 of the 3400. It also includes Dolby ProLogic IIz for a vertical soundstage and a USB port that allows you to hook up your iPod or iPhone directly.
You'll be able to pick the HTiBs up when they go on sale in April. The 3400 comes in at $379 while the 5400 retails at $599. Both systems come with speakers and subs for a complete audio solution.
Source: Widescreen Review