Considering the current state of PC audio and the state of it when Blue-ray started finding it's way into PC's, There was really no PC audio devices capable of outputting those high resolution standards digitally. You would have HDMI video from the PC but no audio or at best plain SPDIF output, given the lack of appropriate hgih resolution audio hardware, down sampling was the only viable option that I think the programmers would have seen. Once there is audio devices that can use HDMI audio to it's full potential then down sampling isn't really needed anymore. HDMI audio is indeed very new for the PC and I think it may take awhile before all the pieces are in place to give users exactly what the want. This is just my take on things... Hope this helps.
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