Even if you have an "upsampling box" when you are playing CDs you are always listening to 16 bit / 44.1 kHz material. If you are playing DVDs then the available sample rates are either 48 kHz or 96 kHz for this player (with either 16, 20 or 24 bit samples). Assuming non-protected material, the data is available in its "full" form if your player is properly enabled.
