Firstly, totally confuses me whether this belongs in computer audio or dedicated source components as USB DACs are computer components and sources :P
What happens when you regularly playback material that is 44.1khz (audio) and 48khz (video)? Do you need to change the sample rate in playback devices?
Why does HRT recommend to leave it at 24/96...does that mean it will output "up to" 24/96 untouched or will windows output everything at 24/96? I just don't want it to upsample or downsample needlessly