Take a look at this if your Universal Player has DSD over HDMI Video/Audio outs. The second blue board is only for reversing the L & R channels.
And this is how I did it :
For Multichannel layer SACD’s though, I’m stuck with the Sony DSD DAC’s inside my AVR. For the 2 channel layer, it’s the I2S input #1 for pure DSD playback, and I2S Input # 2 for PCM to DSD playback through the DSD Sr.
Cost you $40 bucks for the green board :
https://www.ebay.com/itm/HDMI-MHL-to-IIS-I2S-HDMI-IIS-I2S-Separate-Extract-Audio-I2S-DSD-Optical-Coaxial/123962902103?ssPageName=STRK%3AMEBIDX%3AIT&_trksid=p2057872.m2749.l2649
For the optional Blue board to correct L & R :
https://www.ebay.com/itm/I2S-to-HDMI-module-IIS-I2S-HDMI/132686620012?ssPageName=STRK%3AMEBIDX%3AIT&_trksid=p2057872.m2749.l2649
Now the problem here is if you Uni Disc Player doesn’t have two HDMI outs (one for Audio/Video, the other “Audio” only - B.S. actually), you won’t be able to navigate your way though to the discs unless you just hit play, then it should work but you won’t “see” anything.
My HDMI Adapter Boards are connected to the “Audio” HDMI out while the Audio/Video HDMI out goes to my AVR which then goes to my TV. The Parlor trick here is that my Sony AVR will display “DSD 2.0” but actually, it’s the DSD over HDMI that it’s seeing on HDMI "A/V out. The DS Sr. will see a true DSD 1 Bit 64fs like what the PWT sends to the DSD Sr.
Sermon for Day over. If you’re interested (I know you didn’t ask) in trying it.