Console manufacturer would be Sony.
I love sound and only Sony's console delivers the best there is this gen. The ps2 already had excellent sound and they really stepped it up again this gen with support for up to 192khz 24bit 7.1 uncompressed sound. So far only the Akira blu-ray edition uses the maximum capabilities but next to blu-ray loss less surround sound pretty much all Sony exclusives sound phenomenal.
And it all works flawlessly. For example I have an older amp in the living room that doesn't support hdmi but does support DTS via optical. So when I watch a Dolby True HD blu-ray it converts it neatly to the 1536kbps DTS 5.1 format instead of just sending the lower bit rate Dolby Digital 5.1 base track over.














