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I think that all DVD Players made over the last three or four years put out a true 24/96 digital signal. I know for a fact that all of the Pioneers do (even the low-end models). My Pioneer Elite DV-37 passes out a true 24/96 digital signal through its coaxial and optical outputs without any problems at all.
I believe, because I've seen it printed numerous times including in Widescreen Review, that the very inexpensive Sony DVP-S560 has 24/96 pass-through.
I've always been puzzled by the common statement that very few, and only high-end, players pass the 24/96 signal. What am I missing? It appears to me that the opposite is true.