For the typical, non-audiophile consumer, certainly. One DVD player is pretty much like every other if you just use it to play movies.
For the audiophile, maybe. A DVD player is a mostly-digital device, and digital devices tend to either work or not. Once you've got a device that generates a correct stream of data -- which, these days, doesn't cost much to achieve -- you can add component quality all you like and you'll still get exactly the same stream of data.
That means the only places where a manufacturer can differentiate is in aesthetic design or length of warranty (and associated component robustness) -- which few consumers are willing to pay for -- or the tiny handful of components in the DAC circuitry. And there lies the rub: the sonic distinctions between high end and low end DACs, if any, might be more about personal preference than any real difference in quality. If you like the sound of a $79 DVD player, why spend more?
Furthermore, if you're only using the DVD player as a transport and are using an external DAC, then there's even less reason to choose one DVD player over another. Anything that spins the disk and emits a stream of digital data is fine and -- by the very definition of how digital systems work -- essentially identical.
