To clarify a few points, the Samsung decodes Dolby True HD as Gonk stated. It will down sample automatically to the reg DD output via optical when playing the high rez formats. I was able to A/B switch back and forth from the Analog in to the Optical setting on the 990. There was a significant db decress going to optical DD, so I would drop the volume on the analog to try to compensate. Not exactly scientific but it helped offset false subjective impressions from relative volume difference.

The disk allows three audio playback options (DD 5.1, True HD, and PCM). I listen to the True HD first and was in heaven. Later played the DD 5.1 track and through is sounded great, but not as good as the True HD.

My point is that, I am sure that Samsung do not use "high end" components in the analog conversions sections of their DAC's (regardless of what processor decodes the signal). This is just as important as the digital end, otherwise all of us would not have spent the extra money to buy the 990 pre amp, right? That said the sound from a "cheap" Samsung was a step up from anything I have listen to on the 990, including my small collections of SACD. I do understand that the analog input on the 990 adds bass management, time delay, etc. However, when we can send pure "digital" True HD or HD-DTS to a truely high end Pre-amp, the sound improvement should be yet another evolutionary step foreward.

From a music prespective, even though hi res audio died in the form of SACD / DVD Audio, we will see it resurface in the next year or so. Hopefully with a more commercially succesful format than the predecessors.

Oh yeah it makes a great video player too . . .