With DVD-Audio and SACD's failure to gain any mass market acceptance in the early years of the 21st century, and the subsequent rapid decline of Compact Disc sales, most observers were surprised to see the emergence of Pure Audio Blu-ray in 2013. Intended as yet another replacement candidate for CD, using the existing Blu-ray video specs/hardware, this appeared to be a last ditch effort to revive sales of physical disc spinners and media for audio use. As most expected, this format gained no real traction and now occupies a tiny niche slot in the market (at best). With Blu-ray Disc for HD video movies also now seemingly on life support in all but the most hardened of videophile circles, can a Blu-ray player provide any value at all in terms of utility to audio enthusiasts? With the sad demise of Oppo Digital, can it be too much longer before the majors such as Sony, Pioneer, and Panasonic conclude they too must throw in the towel on Blu-ray player production? Not so fast I say in completely writing off Blu-ray as entirely useless for audio, especially with the common availability of absolute fly-weight gems such as the Sony BDP-S5100, a fine example of which I picked up on eBay the other day for $39: Look at that finely faceted glossy black plastic enclosure, LED display, and intricate push button user control interface. Still not convinced? Have a look at the generously appointed rear panel connection options: Something for everyone there (excepting any kind of analog audio or video, or Toslink, and of course anything balanced/XLR... is not a thing). This wolf in sheep's clothing tips the scales at a sturdy/whopping 2 lbs. 14 oz. Careful with those audiophile approved garden hose cables, they'll yank this POS right off the shelf. So what's this got to do with value in audio circles? This said value can be realized with a dust cap on the HDMI and Coax digital connectors, as they'll actually go unused?