actually, tomtuttle, is not exactly correct. a good example is the Oppo BD-83se the Oppo is a blue ray player.. the obvious but the not so obvious, in its 2 channel stereo out put, each channel has 4 DAC's so there is a Lot of sampling. If you read the review there is a significant notice according to the people reviewing this player. They basically went WAY overkill on the stereo section on this unit. They also put a better power supply in the unit as well.
I will tell you, the SE costs 899$.. the regular BD-83 is 499$http://www.oppodigital.com/blu-ray-bdp-83SE/blu-ray-BDP-83SE-Review.aspx
The thing that matters is the quality and number of DAC's that the player has. No matter what kind of player it is. If your using analog outs? You didnt specify what kind of interconnects your wanting to use, HDMI or analog?