I understand wanting to get the maximum possible performance from the SPDIF outputs but some recognition is due. In a mobile audio environment, it is extremely unlikely that most of us can hear the difference between 44.1 kHz and higher sample rates. Likewise, the jitter that Amir measured on the optical out is more than 90 dB down and not audible for most if not all people.
@Ovovo I would not let any of that deter you from buying a DSP and using optical. This is still one of the premier Android head units if not the best and Mekede has shown that they will update the software regularly unlike most other manufacturers.
Speaker location, installation, and DSP tuning will all have a much larger, more audible effect on sound quality than SPDIF sampling frequency and the measured jitter.