I know nothing of the technical aspects of down mixing but can say without doubt the M-975 does a better job than anything else I have tried. I currently run a 3.1 set up and have tried down mixing through an OPPO BDP-103, an Emotiva theater Pre/Pro (costing four times the price of the Outlaw), an older Rotel, And one of the newer Pioneer units (less than two years of age).
The M-975 beat them all quite easily.