The DSP 5200 speaker is performing upsampling as well. So sending 44.1KHz would give 88.2 from the speaker.

The speaker firmware is now listed as beta version so I don't know for sure if this functionality is active yet.

But the speaker react differently on sending it 48KHz compared to 96KHz when comparing it with the DSP5000C I had. So that could suggest that it is indeed upsampling as the papers suggest.

DSP8000SE, DSP7200SEHC, DSP5200SE sides, DSP7200SE rears, 861v8, 210, Sim2 Ultranero 4, Stewart Cinecurve 2.35:1, XEIT CM-5E Anamorphic lens, Dune HD Duo Cinema 8K and Wireworld Platinum 48G HDMI -> UHD722 -> Shunyata Omega Ethernet. Shunyata/Furutech power-cables/filters. SR Master Fuse@861v8. Uptone Etherregen with 10MHz OCXO clock.