In plain language
48kHz is the standard for video content. 96kHz and 192kHz appear on high-resolution releases. Higher rates carry more data and need more bandwidth.
Why it matters in your setup
The rate is declared per format in the capability data, which is why a chain can support TrueHD at 48kHz and not at 192kHz. A source will then send the lower rate without comment.
The trap worth remembering: Atmos over ARC requires a cable that supports 192kHz audio. A cable can carry 600MHz video perfectly and still fail the audio return — which makes it look like a device fault rather than a cable one.
What the DR HDMI 8K does with it
Each of the DR HDMI 8K's audio flags carries its own sample rate control: L-PCM up to 192kHz with a bit width setting, TrueHD, DD+ and DTS-HD MA each up to 192kHz, plus one-bit audio. The EDID readouts show the advertised PCM capability including its rate and bit width.
Need the hardware?
Open the DR HDMI 8K product page on HDfury.uk.