seeing as there has been some app talk.
This is the app I use... Flacplayer.
The beauty of this is not only does it play hi res via CCK but it also displays the bitrate (onkyoHF is a bit misleading that way).
pic 1. regular 41 files via USB A.
pic 2. 24/96 files playing via usb-A down sampled to 16/48 (Touch max output).
pic 3. 24/192 file playing at native resolution of 24/192 (24/96 also works) via CCK to usb-B.
16/41 is enough...