I own a WDTV Live which I use to stream music to a DAC via TOSLINK before sending to an amp. All of the music files are stored in FLAC, most of it at standard 16bit, 44.1khz (CD quality), however some of the files are higher quality, as high as 24bit, 96khz. The DAC never shows better than 24bit, 48khz so I assume that the WDTV Live is resampling the 88.2 and 96khz files and outputting at the lower 48khz sampling rate. Can anyone confirm this? What is the reason for the WDTV Live to down sample?