Marantz DV-18 does as well; you have to set it up on screen also. I believe the less expensive current models of the Marantz DVD players do as well, but I'm not 100% sure on that.
Pioneer DV-09 outputs the 24/96 digital as well as the Theta David. You of course need an external DAC that can handle the conversion. That can be a surround processor with 24/96 DACs, or an external stereo DAC like the Wadia 27ix or the Audio Logic 2400.
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