I am not an expert on the matter but with Asio drivers these receivers used to show up to 24 bit 192kHz compatibility. This is possibly the input choices for their downsampler. REW recently added Java wasabi drivers for multichannel over HDMI and here are the available sample rates:
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And there's no 24-bit option either!
The Denon X3xxx and up can all handle high bitrate/resolution audio as an input - but the question is not what they handle as an input but what happens internally before it is output.
The DSP (Digital Sound Processing, or Digital Surround Processing) - aka the processor that does most of the Mixing and EQ - is limited to 96kHz - so if the options activated require ANY processing, and they are of a higher rate than 96kHz they are downsampled internally before being processed.
So your incoming 192, or 384kHz stream is downsampled to 96kHz, processed, and then passed to the DAC for conversion to Analogue, before being output via either the power amps or the pre-outs.
Processing includes any form of EQ or crossovers, also mixing, up or down... taking stereo and adding the LFE Sub, stereo to surround, etc, etc... basically anything other than straight pass through.
The ONLY things that don't get downsampled to 96kHz or below, are when the selection is for a PURE Pass Through - incoming channels to outgoing channels.
With regards to Audyssey, and/or Dirac - it is not clear what rate these are processed at. - Higher rates may well require more processing power and/or memory (RAM), and most AVR implementations in the marketplace therefore downsample to 48kHz before processing.
I'm not sure what the D&M models do in this area.
The Onkyo's (and Pioneer / Integra ) all downsample to 48kHz, so D&M have been ahead of the game with 96kHz capability for a while.