Onkyo’s TX-SR3100 is one of the only sub-$500 receivers to include 3D audio decoding. It’s only a five-channel receiver, so you can’t do a full 5.1 surround-sound setup plus height speakers.
So you are interested in a new receiver? Maybe you want to upgrade from a budget receiver or want the latest in surround processing technology. Either way you could be happy with one of these ...