I started with Volumio today and after some initial troubles with sd image and the shared disk (solutions posted in other part of the forum) we are up and running.
Our music library has albums in different quality: 16/44.1, 24/88.2, 24/96 and 24/192. The Raspberry is connected via HDMI to a Rotel Digital Receiver. Files and Receiver are definitely ok, directly played from my Macbook via HDMI the displayed values match the tracks.
When played from Volumio, the Receiver displays 44.1k for CD Quality files (which is fine) and 48k for all the other files - so the tracks are downsampled. In the settings, Audio output format (resampling) is set to disabled.