The result of decoding any of the lossless multi-channel formats is multi-channel PCM. Theoretically, there is NO difference and it does not matter where the decoding is done. Think of it this way: if you unzip a zip file and then send all the individual files to a remote machine would that be any different than sending the zip file to the remote machine and have it unzip them?
However, in the real world some devices may alter the bit depth or sample rate but if it does, it is not conformant with the spec.