I'm getting this too - on a 3rd Gen Apple TV 4K with the latest 17.4 update via the Music app
My Apple TV box is connected my AV Amp via HDMI
When ATV box is powered on from cold...
1) play any Dolby Atmos track and it correctly display as 48kHz on my AV Amp
2) Play a few seconds of "IGY" by Donald Fagen (The Nightfly album) this is in stereo only and displays at 44kHz output on my amp - I believe this is possibly correct given the age of the master
3) return to play another Dolby Atmos track - it now displays as 44kHz - which is wrong.
4) It will remain at 44kHz now unless you do one of the following things...
Play a stereo 48kHz track - such as "Regret" by New Order (Republic album). This seems to force it back to 48kHz from the previous stuck 44kHz setting. Now return to play a Dolby Atmos track and it's hopefully back to 48kHz
OR
Unplug the ATV box from the mains and then boot up and try again straight away with a Dolby Atmos track - it should hopefully be back at 48
This is really annoying for a £160 device I only want to use for Music and Spatial Audio/Dolby Atmos mixes!