What actually happens: 44.1kHz is upsampled to 48kHz and 24bit is downsampled to 16bit. Due some -very- stupid Android tie-up, only a very few manufacturers have a workaround for this (but which also proves that it wouldn't be impossible, just don't expect the same from HiMedia).
i heard that there are some android players which can output up to 192/24, but they have dedicated DAC for hi-res and DSD media processing, in the same way Sony used a dedicated audio chipset DSD for native playback on their laptops
By my understandings and -so far- collected infos, 192kHz is left unprocessed, only 44.1kHz is concerned in the upsampling (which is a bit more common issue, due the vast number of music materials sampled at this value). There is an older Thread in here somewhere, that has some tested infos regarding.
And also as far as I know, the resampling is independent from the DAC used in the Box, as it happens on software (OS) level, so it will be end up resampled even with digital PCM passthrough to an AVR/external DAC. The Boxes DACs would only matter in the case when the analogue outs being used anyway.
