If my memory serves, at one point it was pretty clear the iPad supported only files up to 16/48. Both in file load and USB digital out (w/camera kit). The iOS FLAC Player allowed 24/192 (they then backed specs to 24/96) load and playback, but was still hardware limited at digital output.
Benchmark recently posted this, which sounds like at least the iPad 2 is now capable of outputting 24 bit files through the camera kit. Has anyone else (or could they) confirm? I haven't heard anyone mention this change, so I'm kinda of suspicious, but may have missed it and if it's true it would be great (especially for occasional iPad users who don't want to spend 1/2 of their budget on third party iDevice specific jitter reduction).
EDIT: Additional info on next page.
Edited by blessingx - 6/24/11 at 5:53am