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

I am not sure about it. If you have an active Stereo mode on, you do not have to have an AV receiver. Because WDTV Live uses own decoders, for example if you have a DTS track, it uses own DTS decoder to make a wave and then WDTV sends it thru HDMI or digital out output. So it is not untouched audio. In the Knowledge Base stands that during this process is all audio downsampled to 16/44.1. I found somewhere that it was fixed by WD to 16/44.1. But somewhere else I found that the output is 24/48. I would like to know which version is right.