The Avoca VIP Music Edition sports some pretty nice specs in a pretty case accompanied by a slightly less pretty PDA based controller. The media center rips CDs to Flac onto an internal disk, optionally mirrored, and serves files at up to 24bit/192KHz resolution depending on your choice of output, although it appears to support only 96KHz sampling rates, possibly upscaling from there. Could be a spec glitch, though.
One of the more curious aspects of the Avoca is the controller. You get to point and click your way through your music selection but that is not all; you can actually talk to your music system. Now how about that? “Hey! Turn down that racket, son! – Can’t hardly hear myself think!”… and sonny boy can rebel all he likes.