WDTV Optical output

I have selected audio output as digital.   When receiving  24bit/96khz flac files , does WDTV Live pass this through the optical outputs unchanged or it down converts everything to 16bit/44.1 khz. I am using firmware version 1.03.49.    Thanks

To my understanding it should play it with the same bit rate.

After some Google searches  and in some older threads here , I found that the WDTV Live downsamples everything to 44.1KHZ  . So all Optical Output does is  to allow one to use an ext DAC  . There have been quite a few requests for a passthrough function  from Audiophiles but no solution . Not sure why , maybe they have higher priorities .

Anyway I checked and my WDTV Live outputs 44khz  PCM  from Optical as well as HDMI . ( From info screen of the Onkyo Receiver)  .  I have a previous version of WDTV Live WDBAAN0000NBK and my firmware version is 1.03.49.  If a later version allows pass through of 24/96 please let me know.  Thanks

I installed the latest firmware 1.06.15 and now I can get 96KHZ Audio from the WDTV Live but only through HDMI .

Toslink still downsamples to 44.1 Khz  

Can anyone confirm this is so?