His display said 48K, Yellow light will not come on and speaker will upsample.

If he did receive 88K or 96K the yellow light would come on and the speaker would not upsample.

Yellow light just indicates he is receiving high-res. Speaker does not indicate if it's upsampling. But you can assume if the yellow light is off that it is upsampling.

- Fiddler (IMHO)

If you think listening to music is fun, try learning an instrument.
HT: G61RSL, 4x5K, 5.5KHC, 2xSC6000, Transporter, HD621, Philips BDP7501 4K, Tivo, 65" LG OLED 4K C6
Computer: Foobar2000, 5K, Mojo, HiFiMan HE1000 V2