Apple TV sound quality

[vinylman]

Can anyone explain to me why my DAC shows 48khz output of audio when I know that some of the audio I am playing is not encoded at that sample rate?
Also, I am currently configuring my set up as follows...
Apple TV connected by HDMI to Panasonic smart tv, optical sound out to Moon 300D DAC, analogue RCAs sound out to Arcam A28 amplifier, Abbey Road Bi wire speaker cables feeding a pair of B&W 684 speakers.
Is this the best way to get sound from my Apple TV? I could take the sound optically straight out of the ATV into the DAC but then I would not be able to listen to normal TV through my amp and speakers...

 

[amcluesent]

Easy, Apple TV (except the 1st version) upsamples everything to 48Khz, some peeps would say it's not viable for hi-quality music playback as it's not bit-perfect.

 

[vinylman]

Easy, Apple TV (except the 1st version) upsamples everything to 48Khz, some peeps would say it's not viable for hi-quality music playback as it's not bit-perfect.

Thanks! Any suggestions regarding the second part of my question?

 

[amcluesent]

Thanks! Any suggestions regarding the second part of my question?

Bits are bits, can't see why the HDMI in-S/PDIF optical out on the TV should be a problem.