It would be very interesting if someone could confirm this in practice!
I tested the BDP-2 with an SP3 using the USB and AES/EBU outputs. The test files were 5.1 channel 96/24.
With both connections, the BDP-2 correctly showed the files as "Sample: 96000:24:6." However, the SP3 only played the front R and L channels (i.e., the surround 3.1 channels were lost, not mixed into stereo). Using the Bal1 input (AES/EBU) the SP3 shows "In: PCM 96k 2/0.0." The USB input shows "In: PCM."
I do not have a BNC/RAC cable. Therefore, I was not able to test the SPDIF (RCA) connection to see if it would receive a 5.1 or 2.0 signal from the BDP-2.
I have about a dozen 5.1 tracks from a DVDA disk. I ripped the disk to 96/24/5.1 flac. I have two solutions to listen to the tracks.
- I play them through an OPPO BDP-93 using HDMI into the SP3. The SP3 DAC then down mixes to stereo, because I only have a two channel setup.
- I used foobar2000 to down mix from 5.1 to 2.0 and save as flac. I can then play the 96/24/2.0 files through the BDP-2.
Candidly, the audio quality between the two solutions is pretty much identical (i.e., if I had to do a blind test, I doubt I could tell you which was which). That makes sense, because the down mix should be bit perfect and identical, assuming that one setups up the initial rip and down mix correctly on their computer.
My preference is #2, because I have all my music in one place, on the BDP-2, versus switching to the OPPO to listen to a couple songs.
I hope you found this post of use and interest.