My new Arcam DVD player has a "Down-Sample" setting for use with an external audio decoder; in my case the 950.
The options are:

Max 96K-Choose this option if your external audio decoder is able to process digital audio w/ a sample rate of up to 96kHz.

Max48K-Choose if unable to process digital audio up to 96kHz (I'm paraphrasing here, but you get the idea).

Anyone?