The results of the quick test I took was as follows.
I sent a 24/96 file via Airplay to my receiver with integrated DAC, an HK 3490. The end result was the display stated the signal was 44.1Khz PCM. I can only assume that there is some down sampling during the process, but I do not know exactly where.
I will prepare some more testing to gain more clarity on the matter but I would not be surprised if what I found was additionally confirmed.
I sent a 24/96 file via Airplay to my receiver with integrated DAC, an HK 3490. The end result was the display stated the signal was 44.1Khz PCM. I can only assume that there is some down sampling during the process, but I do not know exactly where.
I will prepare some more testing to gain more clarity on the matter but I would not be surprised if what I found was additionally confirmed.