I'd put money on the fact that that it'll be able to output 24/192 from the 3.5 headphone jack. LG has to think about the average consumer here and how to best market to them. WE may be willing to buy/run an external DAC but the majority of consumers would not.I couldn't be happier with S4. I've been running with Samsung ever since the Epic Touch 4G back in 2009. But this G2 looks interesting.Sent from Beanstown, USA.