[looun]

yes, FLAC was bitstream.

Thanks looun... yes, FLAC is bitstreamed, and 192kHz is indeed passed (AVR front panel shows this).

Sorry for leading both of you into a trap. As mentioned earlier by @Stereodude, FLAC over HDMI is not possible. However, there are AVRs that supports pure FLAC audio decoding from local files and network streaming.

Since the specs list DSD audio decoding and passthrough, you can test that with the DSD64 samples (about the same as 24-bit 115kHz PCM) available at 2L.no. Futeko doesn't seem to list HDR10 support now. Does the SoC only support Dolby Vision HDR? If so, it will be pretty much useless.

DSD file not support at moment only FLAC.
There are strange effect about playback FLAC file:
when play 96hz multichannel or 192 hz there is a switch ( "click" sound ) on A/V receiver and output is 96/192hz , same effect when playback DTS/DD track .it's seems "bitstream".
when play mp3 there isn't any switch( "click" ) on A/V receiver and output is 48hz.