Sorry I'm so dense, but as soon as you talk about "sample" and "audio" I visualize an analog signal being converted to digital. Regarding bit rate, we are talking about an existing digital file wherein "sampling" doesn't apply very well.
I visualize a video file with its header, followed by "pixel" fields. For an uncompressed file, the first field is for pixel 1,1 and has a hex XXX for Red, a hex XXX for Blue, a hex XXX for Green, and a hex XXX for alpha. Next comes a field for pixel 1,2, with it's data, then pixel 1,3 with it's data, etc. up through pixel 1920,1080 or whatever its final resolution. Compression apparently "scrubs" this data to eliminate redundant data according to the codec algorithm, right? So the amount of data for each pixel is fixed, but the inclusion or absence of a pixel would be determined by the codec. But within a specific codec such as h.264, what is "bit rate" when the amount of data is a constant??????
Isn't there a write-up somewhere that would explain bit rate and these pixel fields?