Server Version#: 4.47.3
Player Version#: 8.11.0.22186
Music always plays as pcm @ 48kHz as reported by my receiver (Yamaha RX-V6A) no matter the source. Also any channels beyond the first two don’t get played back if the music is multi-channel. And no, it’s not being mixed down, it’s just not playing the others. Makes Bohemian Rhapsody suuuuuper weird err, weird-ER (but not in a good way). 
Video audio plays back correctly. If I use DLNA on my receiver the music plays back correctly. (Well, not multichannel, it just doesn’t play those at all).
Other music sources on the Shield play music back correctly (Tidal, Amazon, Qobuz… yes I currently subscribe to all, so I could test out Amazon and Tidal’s atmos, Qobuz is over Chromecast).
Passthrough is set to HDMI.
Here’s a set of logs of me playing several different files in different formats (flac and mka), at different bit depths as well as sample rates. The PlexDash App shows it playing the correct bitrates, but my receiver reports otherwise. I previously had a Roku Ultra that this worked fine for on the same receiver (but I had other problems with it so I returned it).
plex_logs.txt (1.0 MB)