Audio output quality, type of used DAC in WDTV Live HD?

Okay. As I said before I am confused with that. It could be all a nonsense. I will be more specific. I want buy this device: Firestone Audio FUBAR IV. You can google it. It has a digital input via coaxial cable and toslink cable. I want to connect this device to WDTV Live via toslink cable. I am worried about quality. Because if is really only 16/44.1. There is no point to buy this headphone amplifier and I can buy cheaper one instead. That is the reason why I want to know output quality of that. I do not expect 24/96 but 24/48 would be very nice.