Look, you guys are over-interpreting and over-reacting to this. The Oppo 980 thread has the quote from HDMI 1.2 spec which has been repeated many times here and elsewhere. The HDMI 1.3 spec, says clearly in plain English:
Section 7.2.4
...For any L-PCM stream, the ACR fS value shall be equal to the audio sample rate....
Section 7.2.5
For any One Bit Audio stream, the ACR fS value shall be 1/64th of the bit rate. For One Bit Audio data from Super Audio CD (2.8224MHz) the ACR fS would therefore be 44.1kHz.
It's just the way different audio streams are handled. There's no downsampling, because the 44.1kHz displayed isn't in LPCM, but just a numerical representation as laid down by the spec. Do not keep dwelling on a non-issue.