Best Blu Ray video and for 2 channel transport?

Okay so here it goes... I have a ton of rewards points for best buy... Basically can buy a nice Blu ray player as I have everything else needed for my system.

I need the best transport for audio possible (if possible) and of course excellent Blu Ray video capability..

This unit will need the Coax Digital out, most of the samsungs have Toslink only otherwise this would have been at the top of the list with all their other features and excellent video.. So Sony, Panasonic, LG...

Whos gonna be the best transport to feed to a 2 channel dac?

Yes I know Oppo will be coming with one, but I gotta feeling I will not pay their price, and really not concerned as much about Standard DVD with this exercise, But if you know of a decent machine that can do all 3 well (audio transport, Blu Ray, S-DVD) Than great!

Thanks, oh and looking to keep pricing at the 400 or less mark which seems to be about the prime target for some of the top end players now.