Chesky has put out some Digital Audio Discs (basically DVD-Vs) with LPCM 24/96 that can be transferred digitally to a pre/pro/receiver.

And, what Tekdredger said. Even the Lexicon MC-8 doesn't have the processing power to do anything with 24/96 other than just 2 ch stereo. And if the AVM-20 does, more than likely it's converting to 24/48 first.

All he is doing is putting his ignorance on display for all of us to see and appreciate.