The original USB board did not work with 176.4kHz resolution. Any of the other common resolutions including 192kHz, yes. The board I now have (version 1.20, if I remember correctly from looking at the board when I installed it) does take 176.4kHz input, and I do have the general impression the new one sounds better. I can't be certain, because I sent in the old one and there was a gap of a few days before I installed the new one.
Schiit Gungnir DAC - Page 65
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