It will pass Dolby EX via optical, but sehnzeleid is saying that it won't decode Dolby EX internally and output as multichannel analog. That's common - the only player I know of that has internal Dolby EX decoding is the OPPO 980H. Also, many companies have been a bit unclear about how their players support DD+, TrueHD, and DTS-HD. First, DTS-HD typically refers only to DTS-HD High Resolution, not DTS-HD Master Audio (which is the lossless form of DTS-HD, equivalent to TrueHD or raw multichannel PCM). Because DTS-HD MA isn't specifically mentioned, it's a safe bet that MA isn't supported. Second, the TrueHD thing is peculiar
and unpleasantly misleading. They list it as having a TrueHD decoder, but don't mention what limitations might exist. Toshiba had a similar limitation with the HD-A1 and HD-XA1 originally, but resolved it with a firmware update. I guess there's hope that Samsung can do the same. Also, there is a lot of double-talk with players that can pass a bitstream of the new formats. Here's a blurb from Samsung's site:
Immerse yourself in sound. The BD-UP5000 support the new Dolby Digital Plus Audio format which is capable of 7.1 channel audio performance. You get more quality channels and more flexibility. With Dolby True HD you will enjoy 100% pure, picture perfect sound. Operating at 18Mbps, the bit rate is identical to the original studio mix. Dolby True HD is supported by HDMI 1.3. This provides a single cable connection and perfect audio quality. The result is you will enjoy an optimum audio experience.
They say that TrueHD is supported by HDMI v1.3, which means that it isn't supported by multichannel analog or by HDMI v1.1 - thus, all it can do is pass the bitstream to a receiver that can decode it. That sort of hints at the limitation, at the same time that it seems to contradict the specs.