Dolby atmos question

When using Dolby Atmos option/binaural, is it necessary to use a sample rate of 48K or can be 44.1?

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Straight from the manual:

Your audio system must be set to an ASIO buffer size of 512 samples and to a sample rate of 48 kHz.

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This means the work must be rendered at 48.kHz? or can be at 44.1 I mean final product.