SPDIF Bit rates

I have alot of WAV and FLAC  audio ripped from CDs. I’ve seen some older posts on lack of Bit perfect and

resample to 48KHz from original 44.1KHz.

What is the current status of digital output on TOSLINK? Will my files be altered in content or sample

rate on their way to my DAC?

I have a 1st Gen WDTV HD with the last firmaware update.

Thanks

S/PDIF digital optical cable is capable of 125Mbps bandwidth, max cable length of 10m (33’).