I correct myself on my last comment.
I was just typing that I connected my Santa Cruz soundcard, set it to pass-thru, and played an mp3, but no sound card outputs mp3 as-is. They either decode as PCM, or use pass-thru DVDs.
What I had done was connect the soundcard to the receiver's digital coax input, and under MPEG selected MPEG (other choice was PCM), but if I think about it, it would have been received by the receiver as PCM, not MP3. Nevermine.
I do wonder why it has that then. I know I saw that in the past Denon I had. Don't know.