The answer to your question is: What is the better DAC connected to? The firewire port or the optical out? The audio is digital until it gets to the DAC then it goes analog to the headphone amp. I use a metric halo uln2 firewire adac (24 bits at 44, 48, 88, or 96khz) that has analog out on headphone and trs plus digital out (aes/ebu and spdif) on xlr and coax. Best $1000 I ever spent on audio. The only gotcha is the detented heaphone volume control. I found this thread searching for anyone who has connected their macbook pro optical out to a presonus central station at 24/88, but now that have I read apple's developer note, I know it is not possible. I wonder if I will notice the difference in tempo and pitch when listening to 88khz recordings at 96khz?
http://tinyurl.com/23cwd6
15-inch MacBook Pro Computers (January 2006)
S/PDIF Optical Digital Output
The S/PDIF optical digital output is automatically selected when a S/PDIF optical digital output external device is detected. The S/PDIF optical digital output supports a stereo data stream at bit depths of 16, 20, or 24 bits per sample and at sample rates of 44.1 kHz, 48 kHz or 96 kHz in PCM format. In addition, the S/PDIF optical digital output supports a stereo data stream at 16 bits per sample and at sample rates of 44.1 kHz, 48 kHz, 88.2 kHz, 96 kHz, 176.4 kHz, or 192 kHz in AC-3 encoded audio format.
During playback of a 1 kHz, full-scale sine wave (S/PDIF output format, 44.1 kHz output sample rate, 24-bit sample depth, unless otherwise specified) the digital audio output has the following nominal specifications:
* Jack type: 3.5 mm optical
* Digital audio signal-to-noise ratio (SNR): >130 dB
* Digital audio total harmonic distortion + noise (THD+N): <-130 dB (0.00001%)
The S/PDIF optical output channel status conforms to IEC 60958-3 consumer mode digital audio.
The audio output connector on the MacBook Pro is a 3.5 mm electrical/optical combination (combo) jack. For details, see “3.5 mm (1/8”) Combination Audio Jack”.