While Dolby Digital (AC-3) supports up to 5 full-bandwidth audio channels at a maximum bitrate of 640kbit/s, E-AC-3 supports up to 15 full-bandwidth audio channels at a maximum bitrate of 6.144 Mbit/s.
Dolby Digital Plus is capable of the following:
Coded Bitrate: 0.032 to 6.144 Mbit/s
Audio Channels: 1.0 to 13.1 (i.e. from mono to 13 full range channels and a low frequency effects channel)
Number of Audio Programs per bitstream: 8
Sample Rate: 32, 44.1 or 48 kHz
Bit Depth: up to 24 bits per channel.
So, I’m guessing (i’m not audio or transcoding expect) that DTS or TrueHD to EAC3 would give a better bitrate.