I almost never create playlists, I like to tap album in MPAD and listen it. So skipping is very annoying for me, there is quite a few albums in my collection without silence at beginning of first tracks.
I agree with you on this issue. I would like to play any track at any sample rate without thinking about it.
Chris mentioned that the USB connection in lieu of the AES connection would solve this issue. However, the SP3 USB connection cannot process high resolution tracks, so that is not a solution I can implement and test.
The way you described JRiver's fix for this issue would work for me, if the feature could be toggled on/off by the user. To do this, I assume that the player would need to look ahead at every track to check the sample rate. If it does not, change, it would play continuously, so gapless playback would work. However, if the sample rate does change, then it would insert a silent track of its own that matches the upcoming sample rate to force the DAC to switch over.
By the way, one other interesting thing that I noticed with the BDP-2 and SP3 combination is that when the units are first powered on, the SP3 shows the BAL-1 digital connection as PCM 5.1. This cannot be, since the BDP-2 only sends out 2.0. I presume that the SP3 is defaulting to 5.1, and the BDP-2 does not send a signal until the first track starts playing. The result is that when the first track is played, there is the skip, while the DAC changes to 2.0.