The advanced 96k upsampling in Dolby TrueHD enables an A / V receiver or Blu - ray Disc player to perform postprocessing (such as equalization and bass management) at higher sampling frequencies.
By applying the upsampling in software, Dolby TrueHD creates content that's compatible with all Blu - ray players and all A / V receivers with 96k digital - to - analog converters (DACs).