Choosing sampling rate with Blu Ray Audio discs

BruceB

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Main Amp
Hegel integrated amp
Universal / Blu-ray / CD Player
Marantz CD-60
Front Speakers
Warfedale E-90
Headphones/IEMs
Sennheiser HD-600
Headphone DAC/Amp
Grace m902
I have a 2-channel audio system, two older Sony Blu Ray players, and am a newbie when it comes to Blu Ray Audio. I recently bought my first Blu Ray audio disc, and beside Dolby Atmos etc it has a separate 2-channel 24 bit/ 192kHz audio version on it. I have the PCM output of the Blu Ray players connected to a DAC which is spec'd as 32-bit 192kHz. When I play the disc, whether it is the toslink or the coaxial output of the player, I get 48kHz sampling rate out according to my DAC. I realize that for audio playback purposes 48kHz sampling as probably all I need, but it leads me to ask these two questions: 1) Which piece of gear is downsampling the data stream to 48kHz and why? 2) How do I get a higher rate (96kHz or 192kHz) from player to DAC, since the disc has it and the DAC supposedly can handle it?
 
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