Audio bit rates and sampling confusion

I am a little confused regardin the audio bit rates and sampling frequencies and how it is output from my WD TV Live.
I have a Sony strd-es2400 AV amp and a separate Hifi amp setup.
I have connected my WD optically and HDMI to the AV amp.
I have connected the WD to the TV with the RCA phono, the TV then is connected to my Rotel HiFi amp.
My query related mainly tpo High Res audio files in FLAC.
I have downloaded various samples some of which are 24bit/96khz.
On my AV amp when playng these files the display on the amp says Linear PCM 48.
Can someone put me right regarding what is output from the WD TV Live output terminals.

If I use the RCA to the TV and then to the HiFi amp, am I right in thinking that all the decoding is done in the WD TV live for 24bit/96khz Flac files.

What is output from the optical terminal, and what is output from the HDMI terminal.

What is the best connection to ensure that I am getting the best out of 24bit/96khz Flac files.

Hi there… As far as I know, FLAC files get downgraded on the output to 48khz, so I think you are already pushing the media player on audio.

You can also contact the user PixelPower, he may have more ideas…