I'm a fan of the NAD M51, as are many professional reviewers.
Note that it's a stereo player only, and doesn't output 5.1 or similar HT settings.
Explanation of why so few DACs have HDMI inputs:
http://nadelectronics.com/img/Marketing/HFN_NAD-M51.pdf
Review from Down Under:
http://www.digitalaudioreview.net/2012/04/nad-m51-digital-direct-dac-initial-impressions/
Note that it's a stereo player only, and doesn't output 5.1 or similar HT settings.
Explanation of why so few DACs have HDMI inputs:
http://nadelectronics.com/img/Marketing/HFN_NAD-M51.pdf
Review from Down Under:
http://www.digitalaudioreview.net/2012/04/nad-m51-digital-direct-dac-initial-impressions/