HDCD decoding is done by the dac /or dac section of an all in one player.While there are many good dvd players that play cds well, very few do cds as well as a great CD player.I have a Theta Gen 5a dac that does HDCD. I have lots of hdcds.When I sent the player in for a 24/96 upgrade the improvement in ALL cds was much greater than the improvement that I had playing hdcds.