It's referenced but I've not seen any implementations yet. It's pretty much 24 bit wave support that I see.
Personally I still think your conversion options should be more extensive, and they should handle lossy and lossless file format classes differently, where each format class should have several options. My proposal would be like this:
a) Lossless tracks (source file format: alac, flac, wav, aif, wmal, ogg, ...)
[ ] Don't convert
[ ] Always convert - L16 No Header
[ ] Always convert - Flac (insofar as source file format is not flac)
[ ] Always convert - L24 With Header (also known as wav)
[ ] Automatic conversion based on the respective player's GetProtocolInfo response
b) Lossy Formats (source file format: aac, mp3, wma, ...)
[ ] Don't convert
[ ] Always convert - L16 No Header
[ ] Always convert - Mp3 (insofar as source file format is not mp3)
[ ] Automatic conversion based on the respective player's GetProtocolInfo response
WARNING: Technical Stuff Follows:Note that the reason why I push for the Always Convert Flac (and indeed Always Convert Mp3) is that these formats allow the server to push the stream with whatever bit rate, bit depth and channel count that the source file is in.
You just offer one mime type audio/x-flac (or audio/mpeg), you don't need to mess with rate= and channels= parameters, or L16 and L24 bit depth mime types; with the one mime type you can serve any combination of rate/channels/bitdepth, and the player should be able to sort out how to play it.
Obviously since Flac (and Mp3) use compression, there are a few niggly details that your server has to master. Namely 1) how to determine the ContentLength before you have transcoded the file (so that the player can support seek via Range:bytes). And 2) how the server does actually serve a Get request with a Range:bytes header.
In my case (Whitebear) I solve 1) by transcoding to Flacs with zero compression (in which case ContentLength is determinate and calculable) and by transcoding to Mp3s with Constant Bit Rate. And I solve 2) by translating the Get Range:bytes header value into a time offset, based on the duration and the ContentLength calculated in 1) above, and then calling the respective transcoder application with a time skip or jump switch. (Or if the track has already been transcoded into cache then I just serve from cache from the respective byte offset...)
EDIT: I should add that when MC is offering a ContentDirectory (via CD:Browse or CD:Search) it should obviously offer a wider choice or resource formats including L16, Mp3, Native, and (IMHO) Flac. And obviously the server should be able to honour all of those offers if a client makes a pull request for that format. The above comments concerning Always Convert would only apply to the case when the the server is pushing a track via Play To (SetXXAvTransportUri).