I have a few Sony Blueray players and they all have USB drives and support a wide variety of music files type. They also support 24 bit audio. I use the digital outputs into a DAC but sounds like you want to use the onboard DAC (RCA outputs) which I can't comment on. I will say the quality of the Sony UBP 8000 Mk2 is quite good in terms of build quality, decent power supply etc. I purchase mine recently for $199 on sale. Lower end models will do this as well but generally use a wall wart power supply. Many of these can play SACDs as well. These are not OPPOs but inexpensive and good sounding solutions.
The Panasonic mentioned upthread is very high quality.
The Panasonic mentioned upthread is very high quality.