I recently bought a used Sony 9000ES DVD player and am very pleased. The digital out does 2 channel PCM including 96/24. I can listen to virtually all media formats including CD, SACD, DAD and DVD-audio. What? DVD-audio? Yes, it plays the 2 ch DVD-audio from it's analog output, and puts out a 2 channel digital signal to my outboard DAC. I think that digital signal is 96/24 but am not sure. My Theta DAC accepts 96/24 digital and it sounds great. The Sony analog is not quite as good as the Theta, but it is still very good.
Hope this helps.
Hope this helps.