[wrxtasy]

It's not semantics to point out that a statement is incorrect, and it may be important to you if you have those releases.

48k/24 bit True HD and DTS HD MA may well be losslessly decoded to PCM.  However 96k and 192k stuff may be downsampled non-losslessly if the ATV is limited to 48k/24bit output. Better to be correct than incorrect surely?

Well we will not know until someone with the correct equiptment tests and reports on those "rare" 96k and 192k Blu-ray's.
Once there is hard data then a statement can be made.

I removed the "bit perfect" statement from the 4K HDR10 State of Play thread in the meantime, and limited the decoding statement to 24bit 48kHz

Then there is tvOS coming which will change the audio landscape once again.