There are a number of threads, some recent, on this subject you should check, but one thing I do recall from them is that whether you can get a true 24/96 signal output from the digital out of a DVD-A player depends on the DVD-A disc itself; most, I believe, will not allow the player pass that signal in the digital domain.
DVD-A player that'll output 24/96 digital signal
I was told on in a post on this forum that a Technics A10 player will output 24/96 through it's digital output. Now somebody who owns one wrote to tell me this wasn't so and said he checked it himself to be sure. Is there any player out there that you can use with an outboard DAC ?
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