There's an overview page of such players now; already six brands and eight products in addition to PS3. And apart from the latter, most if not all play DVD-Audio too.
Well, if you count out the first 7 million PS3 consoles. In case anyone asks (I believe somebody here did but I don't see it now) SACD-compatible BD players have been developed by Oppo, Denon, Marantz en some brand called ezGear.
I can't imagine the licensing fee being the main thing. Several brands offering BD players were among the companies advocating DVD-Audio, notably Panasonic and Pioneer. With TrueHD and MLP being so closely related, multi-channel high-resolution PCM being required for BD as well as DVD-Audio...
It's not certain yet whether the Oppo will play DVD-Audio or not. Reportedly they're still working on it. And your conspiracy theory is entirely unfounded. Sony may not like DVD-Audio but they can and will not do anything about it. Sony does not have any more to say about other companies' BD...
Assuming you mean the 160GB, not 120GB as you say in the title, Cameron is right. There's a dedicated site and FAQ about this at PS3SACD.com. By the way, PS2 compatibility and SACD compatibility are completely independent of each other but incidentally correlated in PS3.
Most if not all HDMI 1.3 AVRs will accept multichannel PCM over HDMI. In fact I believe it's required by v1.3 of the standard. Although the DSD is converted to PCM, the sound quality will be really close to the original signal, provided you're using 24-bit, 176.4-kHz 5.1-channel audio. The...