I have a Theta DaVid that puts out a "TRUE" 24/96 digital signal. Beware, many (most, actually) DVD players do not put out a true 24/96 signal. Be sure to check first. I wish I could comment more on the sound of 24/96 audio discs, but I just received my Counterpoint DA10 with the power supply and 24/96 upgrade back, but am waiting for some 24/96 discs to get shipped to me.
CD Players that transmit 24bit/96kHz
Does anyone know of DVD or CD players that send a digital signal is a 24 bit/96 kHz frequency?