I recently discovered a new headunit on the market that features a digital input. For those of you with S/PDIF on your Empegs this might interest you. It's an Eclipse CD8053 and at $549 costs about half of anything else I've seen with digital inputs. Appears to be a very capable unit and says it has digital out as well, although it may be in some proprietary format.
I've always found the analog aux ins on my current headunit Eclipse CD8051 to be a bit noisey, so I'd really like to switch to a digital connection. I might be getting one of the CD8053s next week. I'll report back on my experiences if I do get it.
Stu
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If you want it to break, buy Sony!