The higher MHz DAC spec typically means that the video signal is oversampled (by 2X in the case of the 54 MHz one). This makes it easier to implement the analog reconstruction filter on the output of the DAC, and generally results in better high frequency response.
There are oversampling DACs available now in the market that will take a 27 MHz 480p signal and oversample it to 216 MHz (8X). A bit of overkill, perhaps. . .
How important is this spec in choosing a DVD player? I currently have a Pionner Elite (DV-C36) player that uses a 10bit/54Mhz Video DAC. I'm awaiting deleivery of a 50" Sony GWIII display and am wondering if there will be a noticeable difference in picture quality if I upgrade to a 12bit/108MHZ player?
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