7.2.4 is the sweet spot for the foreseeable future in terms of contents (although object based audio simulation can make use of an arbitrary number of speakers in theory). So that's 11 powered channels, but finding 11 channel DACs and DSP processors can be tricky. If you could live with 5.2.2 and are willing to do the final bass tuning by hand (take in 5.1.2 and convert to 5.2.2) I see the following 'ideal' path forward:
eARC audio conversion to 8 channel LPCM via Audio Processor (
https://www.thenaudio.com/product/sharc-v2-8k-earc-audio-processor/) -> LPCM over HDMI to PCI-E with Magewell capture card (I think it only works with the PCI-E capture cards based on their graphic,
https://www.magewell.com/sdk so this would need a 'NUC' instead of a Pi4) -> ??????? script to redirect audio capture to USB bus and dump video -> MiniDSP U-DIO USB to AES-XLR -> MiniDSP-88D + Bass Management -> Okto8 DAC -> Whatever power amps you can afford after all of that.
Edit: I thought Oppo had gone out of business but apparently they just stopped making BluRay players?
This would be the answer to the ????? transformation stage:
https://www.oppostore.nl/en/vanitypro.html which will let you convert from HDMI (while solving jitter and ground loops) to AES/EBU which you can then transform to USB via DIO. Then you can use a single box solution to switch between eARC/HDMI content and streamed content instead of sticking a 8x8 AES/EBU patch board to swap between sources to feed the Dirac and DAC.
I wish there was a Oppo X Okto X MiniDSP X Topping rack stack:
Top level box take HDMI and USB inputs and outputs unjittered LPCM over AES/EBU. This would mostly be just a VanityPro and U-DIO together in a single box with synchronized relays (2x per +/- pair, no need for the ground since they can all share the same) to swap between the two different sides. This would have a single button to manually swap between the two input, set to a slaved connection controlled by the 2nd/3rd box in the stack, or ignore input entirely. Use a toslink connection for commands to link to the next box. QoL upgrades would be maybe additional various 2 channel digital inputs and IIS/LVDS support. Also maybe an HDMI switch board and eARC box built in but it's easier to leave those as external add-ons; maybe a digital input expansion rack.
Middle box would be a combination DSP/DAC/ADC. It would accept 8 channel AES/EBU and 8 channel analog XLR. A few different settings for the DAC output/Filter settings. Another toslink for control.
Bottom box would be an 8 channel pre-amp with all traditional analog inputs and compact 6 pin loop backs to the middle box for feeding back into the DSP. Dual toslink for control of the rest of the stack. Volume control with OLED screen for controlling the I/O on the rest of the stack. Ideally this would be expandable like the Pre-90+Ext so you could stack multiple 8x8 XLR inputs to feed into the system. A pair of dedicated balanced TRS for headphone amp connections would also be nice.
Total estimated stack cost is ~$7-10K
I just want an eARC + ATMOS + AURO3D + Dirac w/ DLBC capable 3.2.2 system with an excellent DAC and balanced outs and a dedicated headphone out for ~$3K but no one wants to make it