Hi All,
I think, I can bring some clarity/facts to this issue now :-) - since I own(ed) the relevant devices and actually TESTED this ...
Setup:
- Apple MB Pro (OS: Mac OS X & Windows 7) - iTunes-"Server"
- Apple TV 2, connected via TosLinke to ...
- ... Musical Fidelity M1 DAC (which ist limited to 24/96 via TosLink connection)
- Amp Creek Audio Evolution 5350 --> PlayBack...
(1) Unfortunately: NO. AppleTV 2 is NOT capable of streaming Hi-Res (24/96 oder 24/192) Files (in any format) from your Computer/iTunes library to your D/A Converter via AirPlay. Since the M1 DAC shows the "incoming" sample rate, you can see, ATV2 ALWAYS send at 48 kHz - no matter what sample rate / BitRate your source files are (in other words: ATV2 WILL stream the data, but not in the correct *lossless* format).
--> this is, why I already returned this device "back to sender" ;-(
(2) MB Pro IS capable of providing a "real" 24/96 connection via TosLink (optical cable) and a DIRECT connection to the DAC (and I feel the sound is "crispier" this way - just sounds that bit better than streamed via AirPlay). And, BTW, this is fact for OS X as well as Win 7.
(3) Since I now need a different solution (I have a lot of HiRes stuff in my iTunes library), I'll also return the (very good sounding!) M1 DAC and buy a "Marantz NA7004" Network Player with integrated AirPlay ability.
--> I've already read in a forum, THIS device WILL stream audio-content via AirPlay up to 24/192(!).
--> As soon as I get the device I will keep you informed ... (anybody still interested in this?).
Hope this helped some of you ...
Best regards