I donīt know it for sure, but as i was looking for a player, i looked at the audio-formats and downmix features, because i had no 5.1 receiver. The dune can DTS downmix and such things. Have a look and compare
I suppose that WDTV cantīt downmix so much formates. But thats just a hint, have a look ....
But i was nearly buying the WDTV. I think its a nice player and itīs a bit sad, that there ist no WDTV 3, with more features in sight ?