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DVD, Yes. 96kHz, No! | Stereophile.com

    https://www.stereophile.com/asweseeit/397awsi/index.html
    Publicly, Toshiba states that the audio-only DVD requires a 96kHz sampling frequency. They argue that because Dolby Digital AC-3 (the 5.1-channel discrete digital audio format chosen for DVD movies) is based on 48kHz, the audio-only DVD format must use a multiple of 48kHz.

What is DVD-Audio (DVD-A)? - Definition from WhatIs.com

    https://www.techtarget.com/searchstorage/definition/DVD-Audio
    DVD-Audio is 24-bit, with a sampling rate of 96 kHz; in comparison, DVD-Video soundtrack is 16-bit, with a sampling rate of 48 kHz, and standard audio …

DVD Technical Guide - DVD Audio Format

    http://www.pavtube.com/dvd/info_dvd_audio_format.html
    Sampling frequency: 48/96/192 kHz 44.1/88.2/176.4 kHz : 48/96 kHz: Quantization depth: 16/20/24 bits : 16/20/24 bits: Maximum number of channels: 6ch (fs: 48/96/44.1/88.2 kHz) or 2ch (fs: 192/176.4 kHz) 8ch (2ch for Stereo + 6ch for Multi channel) Maximum bit rate : 9.6 Mbps (Linear PCM / Packed PCM) 6.144 Mbps (Linear PCM) Frame rate: 1200Hz ( fs: 48/96/192 kHz)

Sample rate : What is it? Which to use? What is the best ...

    https://staging.magroove.com/blog/en-us/sample-rate/
    Conventional DVDs are always 48 kHz and DVD-A (DVD-Audio, which are different from common DVDs) are 96 kHz (two times 48). In 2018, the company Tidal started offering CDs with the MQA ( Master Quality Authenticated ) – it works with a sample rate of 96 kHz.

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