Although you can't take advantage of advanced authored movies, the advantage to decoding in the AVreceiver is that you usually have access to more advanced sound processing.
If you have the latest AVreceiver with HDMI 1.3, you can set your player to send the compressed signal (aka bitstream) to it and let it do the heavy work.
The same report also revealed that more than 90 million AV units worldwide will feature technologies such as DLNA. Moreover, trusted consumer websites such as tested.com support DLNA as a networking feature when choosing an AVreceiver for the home theater.