OK, maybe it sounds like I know what I'm talking about in my original query, I don't!
But FYI, I'm using a tube pre-amp Rogue Perseus in to the tube Rogue Monoblock 150's driving Magneplanar 1.6 QR's.
I reread the manual and this is what it says, and I don't know if makes a difference. And I may have misinterpretted the value of such, since I don't really know what "LPCM rate" means--
Credit Camridge Audio DVD99 player user manual
"48K-supported by most equipment
96K-Allows a higher sampling rate and frequency response. It can result in higher audio quality. Ensure that the receiver/amplifier can support it.
192K--Allows the highest sampling rate and frequency response. It can result in the best audio quality. Ensure that the receiver/amplifier can support it."
That said, I could not adjust the LPCM to anything other than 48K after setting it to read the SACD's as stereo. I assumed, possibly in error, that I may not be getting any better sound than a regular CD?
Just FYI, this DVD player does have digital (Toslink) and coax audio outputs. HDMI and composite video too. The manual says it supports full 7.1 surround too and multi-channel audio. The complete manual is available online at the Cambridge Audio web page if anyone is interested.
I bought this because it also has a USB interface I (and the dealer) thought could be used to access my external HDD with my catalog of uncompressed music on. (like my PS3 can, yes I bought the 40 gig stupid Yes!)) But it can't, go figure. But it does play SACD/DVD Audio and the CD player is way better than the average Best Buy/Circuit City stuff. So, I'm considering keeping it, if it can really play SACD level sound through my 2-channel system, which ain't too shabby. If not, I can take it back and look for something that can play SACD, you guys confirmed my suspicion that it would be worth while.