Hector,
Can't answer definitively, but looking at the Apple TV2 tech specs on Apple's website, it says that ATV2 supports "...AIFF, Apple Lossless, Dolby 5.1 pass through"
As I understand, AIFF will allow 24/96 audio, so if the ATV2 spec is literally correct, it should pass it through. It definitely passes Dolby 5.1 through un-molested.
Not a definitive "yes", but no evidence of definitive "no" either.
Only worth a penny, not a full "2 cents worth".
🙂
Jim