Emotiva makes the XDA-2 which does 24/192 over USB ( Mac is plug-n-play but PC/Linux require the Audio Class 2 driver from Emotiva ) and has TWO TosLink, TWO S/PDIF, and an AES/EBU. That's a total of SIX digital inputs. It is a full rack unit though and is 17"W x 14"D x 2.25"H. Emotiva sells it direct for $399 but they have sales several times a year that range from 10% to 20% off. Next one isn't until probably June/July.
HD-DVD = 94
Blu-Ray = 120 ( 24 Warner red2blu )