Interesting. dCS Elgar has four de-emphasis settings. And all of them
are performed digitally:

• The unit de-emphasises according to codes in the input data.
• Manually selects 50/15µs. This was used on some early CDs.
• Manually selects CCITT J17. This is a broadcast radio standard.
• Performs no de-emphasis regardless of codes in the input data.

The first two modes are of especial interest to the audiophile, as they
enable the Elgar Plus to deal with any CD, regardless of whether or not
it was recorded with pre-emphasis and also regardless of whether or not
the emphasis identification flags in the data stream were correctly set
when the CD was mastered. Because the de-emphasis is performed
digitally, the filter curves are followed extremely accurately. An
additional benefit of using digital de-emphasis filters is that if new
digital standards are adopted that require de-emphasis, it will be very
easy to update the Elgar Plus to accommodate this. On D/A converters
where the de-emphasis filtering is implemented in the analogue domain,
any update will require potentially expensive hardware and software
changes.

http://dcsltd.co.uk/dcs_elgar_plus.html


-- 
alekz
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