I prefer Apple Music playback from my Mac mini M1 to the Apple TV 4K for various reasons. I leave output setting at 8CH 24/192 and use a USB-C to HDMI adapter for connection to my receiver. Using the adapter equipped with special firmware connected to the Thunderbolt port allows for video output of 4K HDR10 RGB 10 Bit @120Hz. The HDMI port is limited to 60Hz.
Anyway, Dolby Atmos bitstream is now supported in the macOS Apple Music and Apple TV apps over HDMI. So, I can enjoy Dolby Atmos music selections now without having to fire up the TV and Apple TV 4K. I usually sit on the couch in front of the TV with keyboard and mouse but can also use the iTunes Remote app in my iOS devices to control music playback when the TV is OFF. My receiver is also connected to my network and can be controlled using its controller app.
The iTunes Remote app is available in Android devices as well as iOS devices. It has been around for some time and is still supported, for now. Home sharing will need to be enabled for it to work with a given music library. With multiple Airplay 2 equipped devices in a network, music from a single library can be sent to one or all of the devices using the iTunes Remote app and Airplay 2 does not have a Zone 2 restriction.
By the way, you don't need to do this if both of the following are true:
- your music is all Apple Music (ie not local files.)
- you have an iOS device (iPhone or iPad) to use for control.
(The iTunes Remote app is now badly out of date and doesn't work very well, in my view,)
Instead, for Apple Music, use the Music app on your iOS device as a remote. Open the system-wide control center, tap the top right of the audio controls square, then at the bottom under "Control other AppleTVs or HomePods" you should see your ATV. Tap on that, then go back to Apple Music app.
You're now using the app as a remote.
I do this all the time, without ever turning on a TV (in fact I don't have a TV.)
And to address your other point: I am very satisfied with the sound quality, and believe it to be identical to playback from my Mac connected to the same playback chain.
Another point: if you are doing ANY form of processing on your AVR, it is incredibly likely that your AVR is also downsampling to 48Khz. Not an issue in my view, because I believe based on the extensive evidence presented here and elsewhere and backed up by a lot of foundational theory (math, physics etc) that this is audibly transparent, if done well -- and there are further tests showing the the Apple resampling is indeed done well, though I would need to search for references.
Of course you might be the person who discovers this is not the case -- but you would need to capture the digital output of the ATV vs your other playback devices to start.
Then, when talking configuration: you also need to ensure you are playing back the same mixes. Apple's playback software on both Macs (Apple Music app there) and on the ATV figures out how many output channels are supported and plays back the appropriate stream, which is either a stereo stream (lossy/lossless/"high res") or an Atmos mix, which can then be either converted to a 5.1/7.1 LPCM stream on the ATV or perhaps sent as a bitstream for your AVR to decode.
This is all just scratching the surface.
in other words, you might well be hearing a real difference but not for the reasons you think.