If one doesn't need 4 subwoofers, the 70 is a better value, objectively speaking. About the DNR number you mentioned, the one Amir measured is an earlier model, so it might have the AKM DAC that has a little lower DNR.
The $7,500 (when no on sale) AVM 90's only 4 dB better than the AVR-X3800H. So much for "implementation"! When you consider the ES9038Pro dac used in the AVM 90, that has DNR spec of a whopping 132 dB, measured 112 dB implies something got loss in implementation, and that is not debatable really.
It just shows that marketing info are often over hyped, including the case of the AVM 90 and AVM 70. Despite what people often would rush to point out implementation is more important than the chip used, I have not seen much evidence that using chips with lower specs dac resulted in better number than using chips with lower specs but claimed to implement better.
One obvious exception is D+M's X4800H, and the Cinema 40, those two obviously have excellent implementation schemes in their preamp/dac section. Whereas in the Anthem's case, the use of the top notch DAC doesn't really make any difference in terms of measured performance.
Objective measurements aside, in terms of their user's listening experience, Anthem seems very successful, as it seems that all of them (me included) reported excellent sound quality, versus just about any other AVP/AVR brand's. That's a highly subjective matter, and other brand's (Arcam, NAD, Emo etc.) loyalist/fan boys might take exception to their claims lol...