Studios and authoring facilities that implement Dolby TrueHD with advanced 96k upsampling can elevate the quality of PCM audio prior to lossless Dolby TrueHD encoding, ensuring that consumers get the very best audio performance possible from their Blu-ray playback systems.
ENGADGET: Dolby ups TrueHD lossless audio on Blu-ray to 96k, says every upsampled bit is amazing (video)