Yes, I have my LG 47" outputting to my NAD M51 dac and it sounds pretty good. 48k, I believe most TV's are going to give you stereo PCM via the TV's sample rate converter.
For example, CATV outputs 48k stereo PCM from the TV optical. However if I play a CD in my Blu Ray that is 44.1k and run it through HDMI into the TV and OPT out of the TV to my DAC it displays 48k..... the TV's DAC/ sample rate converter is always going to output 48k regardless of original sampling rate.
Don't know if it's that way with all TVs but that's what I've observed.
For example, CATV outputs 48k stereo PCM from the TV optical. However if I play a CD in my Blu Ray that is 44.1k and run it through HDMI into the TV and OPT out of the TV to my DAC it displays 48k..... the TV's DAC/ sample rate converter is always going to output 48k regardless of original sampling rate.
Don't know if it's that way with all TVs but that's what I've observed.