I doubt we're ever going to see 96/24 from spdif. I don't think the thing has a large enough buffer to handle the data stream at that speed. It's spooling in faster than it can be written to the card. I've seen 88.2/24 work in brief testing though. Despite the difference of 7.8khz, it might even work better for mastering to CD, as it's an even muliple of the destination bitrate.
The channel swapping is as likely and spdif format issue according to Doug. He thinks the format has always had some ideosyncrasies that may never be fully addressed.
Auto-splitting at the 2GB limit would be nice, but being that the MT doesn't appear to have a "roll-on buffer", I doubt it could buffer enough data to allow the unit to write the current file and start a new one without gaps, and you could eject/feed a new DAT into a deck faster than this thing appears to start a new file.
All things considered, I've found it to be an able replacement for my ageing JB3 at the least...
Rick