I was using my Pioneer Elite DV05 with my Bel Canto DAC 1 before I sold the Bel Canto for the Electrocompaniet EMC1. I maybe wrong but I actually thought that only the Pioneer DVD players (aside from Theta Miles which also uses a pioneer transport, I think)really has a true 24/96 digital output and other players converts 96khz to 44khz even the Denon DVD5000 which I also used to own. The Pioneer players has an LED that will lit up once it is set to output 24/96. Soundstage has a review on the Bel Canto and Pioneer that mentions this. Again I maybe wrong. But just something to think about. Happy Hunting,
