PS3 Upsampling - Linear PCM 7.1 Ch. @ 176.4 kHz

[kingofgrills]

First off, I want to say this is a lingering question I've had for quite a while that I've never seen addressed in the forums. I searched the forums and came up empty, so I apologize if this has been brought up before.

The PS3 via HDMI decodes and upsamples and outputs linear PCM soundtracks of 7.1 Channels at 176.4 kHz. Are there any other players that decode and upsample like this, or are there any receivers that upsample lossless audio bitstreams to 176.4 kHz or even 192kHz?

I'm not trying to start a standalone vs PS3 war, or a bitstream vs decode debate. I'm simply trying to see if there are a) any improvements by upsampling, b) other players that do this, or c) other player/receiver combinations that offer higher audio resolution.