Hi. I've been considering the 976 for quite some time now. The question I have, that I can't seem to find the answer to, is how does the 976 treat incoming 192k PCM content, hi-res audio for example? I'm fairly certain it accepts it and plays it. I'm wondering if it down-converts it to a lower sampling rate. I have read in a couple of different places that the 975 down-converted PCM to no higher than 96k, and I am wondering if the 976 does the same. Obviously, it would be nice if it left 192k as is. Can any 976 owners answer? Thanks.

The D to A converters are indeed 192/24 but as you said, we don't know if the DSP in between the HDMI input and the converters will pass the 192 content unaltered.

I don't see why it wouldn't pass the signal unaltered to the DAC. The signal doesn't get converted before it reaches the DAC.

It would seem counterproductive to include 192/24 DACs only to muddy the signal up via the DSP. Perhaps a call to Outlaw could clarify and you could let us know.