The reason I ask this is because if you bitstream audio codecs, then you lose secondary audio.
Also, the feature would be useful for Blu-rays as many concert discs use 24-bit/96 kHz surround sound. If it's limited to 44.1 kHz sampling, then it's not as useful.
I know the SC-07 has excellent jitter measurements, but how does the SC-05 fare? Is the sample rate converter responsible for those figures? Can the SC-05 match up since it lacks one? No one knows or wants to answer from my many posts about that particular subject.