Not likely - there aren't even many devices that will output 96kHz out the digital port even though most receivers will accept it. And 24 bit support is already iffy since the spec allows for 20 bits - the extra 4 are put elsewhere and there's no agreement on whether they're used.
If you need it, you probably have to ante up for a pro receiver using AES3 inputs, likely with a price to match.
Yes there's an issues with HDMI. The AUdio is only an embedded part of the whole signal that have do be encoded and decoded. Moreover the signal runs (depending on the Receiver) through several Video processors. And yes I tested with my equipment and the difference to the (electrical) SPDIF is definitly there. However my receiver only accepts the 96Khz and I have some tracks also in higher res.
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