That's an interesting point about Denon's marketing hype on their so called AL24 or AL32, if that's what you are referring to? Take a look of what Amir said about the Jitter thing in his measurements:
Amir's comments:
So, let's compare it with the last generation, that would be the X3700H:
You can see that the 3800 actually did better than the X3700H, but and about the same as the Cinema 40 that also don't have Denon's AL32
3800
View attachment 430519View attachment 430530
View attachment 430533View attachment 430534
Comparing the above graphs, it seems the X4800H did better in Toslink, but in HDMI, the X3800H seemed just as good and better than even the much more expensive Cinema 40, that obviously does not have AL24 or AL32, that's why I included it here for comparison.
Based on those measurements, I would say that AL24, or 32, not sure if the 4800 has the 32 like the flagship A1H has, probably does work, but is the effects audible? Based on the tallest grass, I would say no, except for some real golden ears.

Still, if the price difference is not too much, say below $500, I would likely go for the 4800 but not for sound quality reason. I just like better specs and measurements even if they don't make audible differences, as long as the price difference is acceptable to me.