BSPlayer can play HD files. It's not optimized for that, because of the many formats used for HD files [WMV, AVi (DivX, XviD), MKV(DivX, XviD, H264) , TS]. But I am sure you know you can'ty have all in a lifetime, isn't it so ? I can play with BSPlayere most of the HD files I have, the sole limitation is my CPU (2,533 MHz) wich can't play for example 1080p.
I don't have S-PDIF so I can't advise you about that.
Also, about HD, Nvidia and ATI (AMD.ati) have drivers that optimize HD playing on some of their video cards.
Don't know about playing HD files from bluray or something like.
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