Up to my best knowledge and people's help, here is a short list of audio DAC's:
1. Sony BDP-S1: TI/BB PCM-1738EG
2. Sony BDP-S300, S500, S2000ES: TI/BB PCM-1791A
3. Sony BDP-S350 (very likely S550 also): AK-4382A
4. Denon 3800: TI/BB PCM-1796
5. Marantz BD8002: TI/BB PCM-1796
6. Pioneer Elite Series: Wolfson (do not have details)
7. Samsung: ESS 9006
Can anyone provide more info about LG, Panasonic? With DD-TrueHD, DTS-HD MA on-board decoding output thru 7.1 analog jacks, we need good DACs! Among this list, the best is the (USD6.60) PCM-1738EG, second on the list is (USD3.70) PCM1796