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It does sound VERY good WHEN USED WITH A DIGITAL INPUT.
The SA-XR does accept 24/96. In fact it will accept up to 192 kHz. In a couple of our comparisons, the DAM used some 24/96 DADs with truly astounding results.This is only for stereo, however. You cannot use the SA-XR45 in the Party mode with the 24/96 signals.
Wayne,So another corrolary of this discussion I was thinking about..... if a person wanted to biamp their speakers but also use this in a HT setup, I believe the only way would be to buy 2 units and mod them both (or live with inferior sonics on either the bass or treble of your main speakers), split the incoming digital signal (can you even split an SPDIF without loss?)