Apparently, Atmos can do 96k, I just don't recall seeing it, yet.
Maybe
@Goona can tell us what's on the AR BD.
"
Dolby Atmos in Dolby TrueHD
Dolby has expanded the Dolby TrueHD format to allow the format to support Dolby Atmos content on
Blu-ray and ultra high definition Blu-ray Disc. Prior to Dolby Atmos, Dolby TrueHD provided lossless
support for channel-based audio, such as 5.1 and 7.1. Now we have added a fourth substream for Dolby
Atmos sound in Dolby TrueHD codec to enable a support for a losslessly encoded object-based sound
mix.
Dolby Atmos in Dolby TrueHD is transmitted from a Blu-ray player or Ultra HD Blu-ray player to your
AVR via an HDMI connection. If your AVR supports Dolby Atmos, the Dolby TrueHD object-based audio
and related metadata will be decoded, processed, scaled, and rendered to your specific speaker
configuration. Dolby Atmos audio can be encoded with Dolby TrueHD at multiple sampling rates
(including 48 and 96 kHz) and bit depths (16- and 24-bit).
Dolby Atmos enabled receivers will also support legacy Dolby TrueHD bitstreams at multiple sampling
rates (including 48, 96, and 192 kHz) and bit depths (16-, 20-, and 24-bit) to provide full backward
compatibility with legacy Blu-ray Disc media and Dolby TrueHD music files.
Dolby Atmos in Dolby Digital Plus
Dolby Digital Plus has been updated and features a new decoder capable of processing content encoded
for Dolby Atmos. This module uses new bitstream metadata to extract Dolby Atmos object-based audio
and outputs this information for further signal processing. The sampling rate for Dolby Atmos content
is 48 kHz, the same sample rate as for Dolby Digital Pluscontent.
Both new audio decoders are designed to be fully backward compatible with legacy channel-based
Dolby Digital Plus and Dolby TrueHD soundtracks."