I have an nVidia Shield box which outputs only by
HDMI. You can also attach a
USB DAC for audio output.
line out or anything else analog, would I be right in my belief that this box (and similar) is absolutely dependent on the
DAC abilities of what it's outputing to, that it has no impact on the digitial to analog conversion internally; that if it outputs audio over
HDMI it can only do so digitally and it's up to the
DAC hardware of a television or reciever, and the quality of those components, to perform the audio conversion to analog unless a
USB DAC is attached, in which case that takes on the same job.