This is how I can sum up on the HFPA:
Its a mixed experience listening to these blu rays... Each disc offers only 2.0 channels but either in PCM, DTS MA or Dolby TrueHD and all at 24/96.
1. Via a DAC using coaxial cable through a 2 channel set up, the Dolby TrueHD sounds best.
2. Via an AV receiver using HDMI, although its 2.0 channels source, listening to it in 5.1 is more pleasureable. And there is quite a significant difference between the 3 audio coding. The best is Dolby TrueHD to me.
3. Comparing to FLAC files at 192, it does looses out a little bit on details. The HFPA however delivers good low frequency respond.
4. LP however still sounds more involving and natural.
I am still baffled on the 96 khz sampling as my DAC only shows 48.
More details on 2 channel in my blog...