Please the text below from The Absolute Sound:
"On Blu-ray Disc sources played back by the Oppo BP-95, the HDACC did a superb job of handling the HDMI digital stream and converting it into pristine sound. On the live music albums where I had the option, I preferred the sound from the higher-resolution LPCM soundtracks to the standard-resolution and down-mixed two-channel streams via SPDIF or TosLink. With most two-channel DAC/pre’s, I would not have had the option of using these higher-resolution tracks via HDMI simply because they do not have those inputs. Some audiophiles may want to acquire an HDACC for the primary purpose of using it to decode Blu-ray HDMI feeds for their 2.1 high-performance system".
Please review the Essense DAC HDACC.
"On Blu-ray Disc sources played back by the Oppo BP-95, the HDACC did a superb job of handling the HDMI digital stream and converting it into pristine sound. On the live music albums where I had the option, I preferred the sound from the higher-resolution LPCM soundtracks to the standard-resolution and down-mixed two-channel streams via SPDIF or TosLink. With most two-channel DAC/pre’s, I would not have had the option of using these higher-resolution tracks via HDMI simply because they do not have those inputs. Some audiophiles may want to acquire an HDACC for the primary purpose of using it to decode Blu-ray HDMI feeds for their 2.1 high-performance system".
Please review the Essense DAC HDACC.