Yes - or a MiniDisc deck, but you have to set the digital audio output to PCM, as an MD/CD-R deck won't understand how to decode Dolby Digital/DTS/DVD-Audio encoding, as the bit-rate is completely different (24-bit/96Khz, as opposed to 44Khz used by CD-R/MiniDisc). In effect, you are 'downsampling' the audio stream from the DVD player.
You should be able to change the output setting in the setup options under audio on your DVD player.