I'm looking to buy Android TV box, high resolution audio is one of needs, do you know if any of the boxes support/does not support HD audio?
Homatics Box R 4K Plus
Streaming Box 8000 or 8010
RockTek G2
NVidia Shield (this with USB -> TOSLINK converter I think would support?)
Optical is limited to 48KHz so no device is going to support that resolution. You have to use HDMI if you hope to transmit audio at that resolution.