@Jan Buys
Nice game, thanks for playing, but no. Not a single one of the PC-based Blu-ray players currently on the market correctly passes DTS-HDMA audio streams to an outside amplifier, nor do they correctly decode it in order to pass PCM. Sure, they'll figure this out eventually, along with removing the need to have multiple players installed, because each one has bugs with a different set of discs (for instance, the latest PowerDVD Ultra 8.0 removes all HD-DVD support from version 7, but still can't play Across The Universe.) However, right now the PC is a pretty poor Blu-ray player.
The previous posters are all correct that 96/48 output is overkill from a technical standpoint. But since there are discs out there that contain it, people would still like to be able to listen to them, thanks.