As Rcprince mentioned, the benefit is that you can play the relatively few DADs(DVDs that are audio only) available from Chesky, Classic, Waterlily, etc., but you'll also need a DAC that can handle a 24/96 digital signal. It's kind of cool because you get a glimpse into the potential of DVD-A, which runs at 24/192, and the good ones do sound incredible but the selection is very limited(MusicDirect has a pretty comprehensive list of them) and the discs are expensive so I wouldn't view this as a make or break feature unless you're hot on playing these 24/96 DADs. This format will likely die as SACD/DVD-A proliferate. Hope this answered your question.
Tim
Tim