Anymore, DSD decoding isn't too pricey to get into for consumer playback. Well, "pricey" is relative, I know.
In 2009, it cost me about $950 for my Pioneer Elite that will do multichannel DSD over HDMI (I just wanted to be able to do it). This year, you can get into it for under $500 (at least on sale) in a receiver. My Onkyo 626 can do it, and the Pioneer 1123 can, too. I'm not shocked that no one (at least, no one reading this thread) has found a standalone decoder, as I doubt DSD is that pervasive in the consumer world, but the hardware itself can't be too pricey if it's going into receivers at that price point.
The Oppo that I got in 2009 is the DV-980H. Really a great unit for the $170 that it cost me. Like I said, I think it's internal DSD decoder (or maybe something else in the PCM conversion stuff, like the bass management...or my inability to dial it in) might be weak, but I love being able to play SACDs and DVD-As over HDMI.
