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Dear Richard,

Nearly all serial digital outputs (S/PDIF or AES/EBU) will transmit the PCM data transparently, including the emphasis bit in the subcode Q-channel. This flag will switch de-emphasis in a downstream DAC. De-emphasis is done either on the analog outputs of the DAC (simple RC filter), or with digital filtering inside the DAC chip.
I know no CD/DAT/PCM player that will do DSP treatment for de-emphasis before transmitting on a digital IEC 60958 interface.

dBpoweramp will show the emphasis flag, but - strangely enough - not apply de-emphasis.
https://www.dbpoweramp.com/dbpoweramp-dsp.htm
As far as I know, the only ripping software doing automatic de-emphasis (i.e. signal processing of the actual PCM data) is iTunes.

Cheers,
Jos Van Dyck