Best sounding direct tv receiver


I read a post on audiogon I think that stated that a phillips direct tv receiver had been rated at the top for sound, Do any of you people who work in the business have an opinion of which direct tv receiver is the best sounding, Seems like that there should be a cottage industry out there that did mods to make any of them sound better but I cant find one. Does anyone know of a company that mods direct tv receivers for better sound or a site that shows diy mods?
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I changed from a Sony A-55 DD sattelite receiver to a Phillips DSX 5540. There are a couple of significant differences: Audio- the Phillips has a digital coax out (almost unheard of) along with a Toslink and Video- it also has component video out connections along with S-Video. These two things add to the overall audio/video quality that the Phillips is able to provide over the Sony. Also, if you have caller ID and your phone is hooked into the DSX, phone info will appear on your screen through the sat receiver (kinda cool). Even though I use the s-video connection, it's still a better picture than the Sony, and with a good digital cable, the audio is much better.
My Sony was modified by Theta. I actually had MSB modify it first and was unhappy. They each used different digital boards. You'll probably never guess what my reference was--what I was trying to duplicate ? ---Cable's original digital radio---it had its own box;the readout song info was in the remote. Back then I was using a Digital Lense and Theta's Gen 5 a--- Yup, it WAS, "cd-quality".