Airport Express is like Apple TV but no video. Airport Express is ideal for getting any music in your iTunes Library wirelessly to your stereo system. If your preamp, integrated amp, receiver or AVR has optical S/PDIF input then Airport Express S/PDIF output will send 16/44 to your DAC. If your AVR, preamp, or whatever has analog inputs then Airport Express's DAC will decode as long as the music is AIFF, ALAC, or WAV file. The only thing which might make Apple TV be perceived to be better for audio is it sends out at a 16/48 rate. I've gotta tell ya, I also use a wired X-FI HD which sends up to 24/96 to my Home Theatre pre/pro and I do not perceive it makes my iTunes music sound better. In addition, I now have a usb DAC which decodes everything in iTunes up to 24/192 and this does seem to sound more detailed than the X-FI HD 24/96 DAC, the Sony 24/96 DAC, or the Airport Express 16/44 DAC.