This has been an issue we've brought up for years, with no action. The only devices I know for certain that bitstream (almost) all audio sources are the Nvidia Shield and Fire TV Cube (3rd gen). There's some others also on the market, virtually all running a version of Android TV/Google TV. I use a Shield for my home media with lossless audio, but have personally tested a Cube as well. The Onn 4K video player does not, nor does the Apple TV (it internally converts everything to lossless PCM, which I don't care for).
Dan
Roku Community Streaming Expert
Help others find this answer and click "Accept as Solution."
If you appreciate my answer, maybe give me a Kudo.
I am not a Roku employee, just another user.