By default yes — 48 kHz MP4 audio becomes 48 kHz DTS audio, 44.1 kHz becomes 44.1 kHz. If you need to downsample for compatibility (e.g. 96 kHz studio masters to 44.1 kHz CD-quality DTS) the sample-rate dropdown does this with high-quality resampling.
Audio demux + transcode runs much faster than video re-encoding — typically 5-15% of source duration. A 1-hour MP4 -> DTS finishes in 3-9 minutes on the standard pipeline. If the DTS codec matches the source codec already in the MP4 (common for AAC inside MKV / MP4), it is a pure remux and runs in seconds.
DTS (Pergalên Şanoya Dîjîtal) rêzek teknolojiyên bihîstwerî yên pirkanal e ku ji bo lîstina dengî ya bi kalîte tê zanîn. Ew pir caran di pergalên dengê dorpêçê de tê bikar anîn.