I am NOT an
expert on this topic and we need someone to confirm my comments below.
After some limited research, I found the following information (in
quotes):
"Due to
bandwidth limitations, high resolution audio formats such as Dolby Digital
Plus, Dolby TrueHD, DTS-HD High Resolution and DTS-HDMaster Audio CANNOT be
sent through the coaxial, or optical, digital audio output. A reduced resolution version of the same audio
track will be output instead. To listen
to high resolution audio formats in their best quality, you have to use the
HDMI connection.
Due to
copyright restrictions, SACD audio cannot be sent through the coaxial or
optical digital audio output. To listen to SACD, please use the HDMI or analog
audio connections.
An examination of the digital outputs on DVD and Blu-ray players will show that the digital outputs are dumbed down to sample rates of 44.1 or 48 kHz at a bit-depth of 16 bits. These digital outputs are also limited to 2 channel PCM or lossy compressed 5.1 formats. No high-resolution audio is available at the digital outputs on any currently-available player.
So, based on my
understanding, the higher resolution audio outputs can be output via HDMI. You can use a Blu-Ray player, for example, your
Oppo 105, to output using HDMI to a DAC (or amplifier) that accepts HDMI. I suggest you call Oppo and ask them if their 105
player outputs full audio 24/192 (and 196/256 files) out via HDMI. Assuming yes, you need a
DAC (or amplifier) that accepts the HDMI signal and prepares it for input to
your amplifier (and TV). For example, the NAD Master M51 DAC ($2,000) accepts the Oppo 105 HDMI input and outputs the video signal to your TV and processes the audio signal thru its DAC process. The $500 Essence HDACC DAC also provides for a HDMI input and output signals".