According to this thread on AVSForum, the Samsung BDP-1400 is the first Blu Ray or HD DVD player capable of sending compressed audio via bitstream over the HDMI connection.

Previously, all Blu Ray and HD DVD players would decode Dolby Digital+ and Dolby TrueHD and output them as LPCM via the HDMI connection. The only problem with this is that no player as yet decodes DTS-HD or the lossless DTS-HD Master Audio. For the new variants of DTS, Blu Ray and HD DVD players extract the core DTS track only. Now that AV receivers and pre/pros are beginning to appear that feature onboard decoding of these new codecs, Samsung is the first to offer users the option of sending uncompressed Dolby Digital+, Dolby TrueHD, DTS-HD and DTS-HD Master Audio to a receiver or pre/pro to decode.

The Samsung BDP-1400 Blu Ray player is available now, and has a suggested retail of $499.