I've had a bunch of time to play with this deck. Despite the reports of what resolution it does/doesn't pass via S/PDIF..., the deck sounds really good.

thats all to report.
today, I just got a DAC that costs 10x what the 970 does. I can do a quick A/B between the analog output of the Oppo and the digital output of it into my Grace m901.
you know...its not exactly night and day. More like shades of twilight.
the Grace bests it. But not 10x better by a long shot. Bigger soundstage. more depth, space, air..etc. but still, its splitting some hairs...be them thick.
The rest of my system is fairly revealing, and I was expecting night and day differences between the sources.
Oppo 970hd or Chaintech 24/192 sound card digi output > Grace M901 > Hydra custom IC >
Odyssey Stratos monoblocks > Hydra speaker cables > Martin Logan Sequal 2s.
fairly simple and straight forward. Super detailed.