Best sounding direct tv receiver

I read a post on audiogon I think that stated that a phillips direct tv receiver had been rated at the top for sound, Do any of you people who work in the business have an opinion of which direct tv receiver is the best sounding, Seems like that there should be a cottage industry out there that did mods to make any of them sound better but I cant find one. Does anyone know of a company that mods direct tv receivers for better sound or a site that shows diy mods?