Serviio

The Serviio Generic DLNA profile contains the following (I understand 44.1 and 48 are the basic DLNA standard):
<MediaFormatProfile mime-type="audio/L16;rate=44100;channels=1" name="LPCM">LPCM16_44_MONO</MediaFormatProfile>
<MediaFormatProfile mime-type="audio/L16;rate=44100;channels=2" name="LPCM">LPCM16_44_STEREO</MediaFormatProfile>
<MediaFormatProfile mime-type="audio/L16;rate=48000;channels=1" name="LPCM">LPCM16_48_MONO</MediaFormatProfile>
<MediaFormatProfile mime-type="audio/L16;rate=48000;channels=2" name="LPCM">LPCM16_48_STEREO</MediaFormatProfile>

What impact does the above have on hi-res (24/48, 24/88.2, 24/96 and 24/192 etc) flac audio files and other similar formats (if any) ?

Are any profile changes or additions required to maximise these other resolutions etc. ?

I want to preserve the native file format and resolution i.e. flac in my case.

Unless something is happening I am unaware of with audio only, I understand that the generic profile does no transcoding at all. So (in theory) all video and audio should be streamed as is. I know it does that for lossless audio tracks on my HD and UHD movie rips.

Yes my Hi-Res lossless audio in .flac play absolutely fine and I want them to play "untouched".
So why do we need the <MediaFormatProfile mime-type= etc. lines and why not others for 24/96 and 24/192 resolutions etc. Is it primarily for non-audio purposes?
We know the "standard" DLNA is very basic.
I am trying to understand what is going on and if I am missing something.

@Zip will have to answer those questions. Over my head...