Found this in the following thread:
Quote
The HD-A1 and HD-XA1 upsample all internally decoded audio to 24-bit/96KHz via their HDMI, 5.1 analog, and 2.0 analog outs.
http://www.avsforum.com/avs-vb/showpost.php?p=13313597&postcount=5998


Roon Developer and ex-moderator of this Forum
I am #25 in the HH1 photo of fame.