I just conducted some basic tests of WD TV HD unit (2nd Gen updated firmware etc.).
I used a generic 24bit/96 kHz stereo wav files and connected SPDIF from one good sound card to a reference sound card (X-Fi Elite Pro). I played back this wav file over spdif from the first sound card and the reference sound card displays the status of the incoming SPDIF signal as expected:
“24 bit, Stereo, 96000 Hz”.
Then I used the same 24/96 file on a USB drive connected to the WD TV HD unit and connected the SPDIF from WD unit to the same reference card, with everything else kept fixed. When I played back the 24/96 file via the WD HD unit the reference card displayed:
" , Stereo, 48000 Hz"
This demonstrates that the WD TV HD definitely does NOT support 96 kHz sampling rate at the SPDIF out. Also, the “unknown bit” information indicates that perhaps the SPDIF implementation in WD TV HD is not quite right.
Now I really wonder what the implemented quality of audio is over HDMI for high-resolution audio with WD TV HD!