This is only to write my experience. I don't know if t's related to this topic, but I think is interesting.
At this moment I have 3 cheap chinese boxes running LE (thanks a lot o kszaq): one is a S805 (a MXQ clone), and the others are S905 (a M18 and a T95N).
All 3 are connected via HDMI to an Onkyo receiver. Watching movies with AC3/DTS, with audio passthrough activated, I can't notice any difference between them.
But listening mp3 files (or AVI files with mp3 sound) things become a little funny. The sound from the S805 box is nearly perfect, but the sound from the S905 boxes is not so good. There's a little distortion, that's especially noticeable with very bass tones: if you listen to John Lennon's 'Imagine', with the piano notes at the beginning, there's a clear distortion (it's like using very cheap speakers). That distortion doesn't exists at all with the S805 box.
When I read this post I thought that maybe I'm having that problem of resampling, but my Onkyo says it's always receiving 44.1 signals.
The other day I made a test using Android's SPMC on the M18 box. Surprisingly, even with occasional gitches (Android Kodi it's not very good with audio), I found that the sound had not the LE's Kodi distortion. So I think maybe is a software problem.