Apologies about this short writeup, but I feel that the node Dolby Digital vs. DTS
has a more objective opinion on the subject of digital theatre audio coding technologies
Ideal comparisons between Dolby Digital and DTS's 5.1 can be heard on Warner Bros. dual DTS and Dolby releases. (Lethal Weapon 1,2 and 3 director's cuts, Interview with the Vampire and Twister) Both audio formats are taken from the same 6-track discrete 24bit 48KHz masters, and without dialogue normalisation on either and both at their highest possible bitrates on DVD(448kbps for the Dolby, and 1.5mbps for the DTS)
It may sound silly, but If anyone can hear much difference, aside from the DTS version's LFE rolloff to 0db at less than 19 Hz then I'd love to hear it. However, this could be attributed to the DTS CAE-4 encoder itself.
Anyway, if anyone has more information, not opinion, then let me know, add it to the node, or correct me.