When eARC mode is enabled, the resolution of the linear PCM signal from the HDMI device changes.

When eARC mode is enabled, the resolution of the linear PCM signal is limited to protect the content.
For example, the linear PCM signal frequency and number of bits of the HDMI device are limited to 48 kHz 16-bit, even if the resolution of the signal can be output in 192 kHz 16-bit.

NOTE: For ARC mode, there are no limitations on signals from HDMI devices because the resolution can be limited at TV internal processing.
For eARC mode, the resolution of signals from HDMI devices are limited because there is no internal signal processing in the TV.