DAC with HDMI Input


This would have been the PERFECT DAC, except that it does not have DSD capability:

http://www.essenceelectrostatic.com/product/high-def-audio-control-center/

I read elsewhere that HDMI port has licensing issues - cost based. But I really wish to play my SACDs in the new digital front end that I would like to purchase. I don't want to buy a PS3 to create DFF files. Is there another way to do this using regular PC?
I hope that with BluRay Audio that Acoustic Sounds, Elusive Disc and other vendors are marketing, the DAC manufacturers start including HDMI Input in their DACs.
128x128milpai
The NAD M51 DAC has HDMI inputs. It sounds great when playing a BluRay concert video or audio disc. It doesn't do DSD but I don't think I could go back after having a DAC with HDMI inputs. With the legacy toslink and coax plus USB there's plenty of inputs.
Looks like Bryston has a new DAC coming that I looks like what I have been waiting for. As much as I can I would like to keep buying SACDs and not do DSD downloads. If a SACD is not available, then the choice would be DSD, then FLAC, etc.

With the new Bryston BDA-3, I should be able to use a Oppo 103 as a transport and play any format using that DAC. According to the release, this DAC uses AKM chipset, instead of the ESS. I have no plan to visit the CES. But I am planning well in advance to visit AXPONA 2015 in Chicago. Hoping to hear this one for sure:

Bryston BDA-3
I'm a fan of the NAD M51, as are many professional reviewers.

Note that it's a stereo player only, and doesn't output 5.1 or similar HT settings.

Explanation of why so few DACs have HDMI inputs:

http://nadelectronics.com/img/Marketing/HFN_NAD-M51.pdf

Review from Down Under:
http://www.digitalaudioreview.net/2012/04/nad-m51-digital-direct-dac-initial-impressions/
Lse,
Thanks for the link. I was well aware that HDMI costs companies a lot to implement, because of licensing. But the bigger factor that I understand is there is more jitter through HDMI than through any other inputs on the DAC. Bryston does not claim that they resolved that issue.
But nevertheless this is a good option for folks that have a few SACDs and want a new transport in general. Oppo 103 or 105 will make a nice transport with this DAC.
I do A-B tests between my disc player playing 24 bit music from a memory stick and CDs --> the NAD M51 via HDMI and Kimber silver digital cable or whatever it's called. No difference to my ears.
Most HDMI inpust in DACS are not meant for HDMI they are meant for I2S over HDMI.

So no licenses need to be paid.
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