This weekend I played around with the DAC setting on my X3, mainly just to figure out how to do it. (I'm on a Mac.) Thanks to a Panda video, it was easy to do.
It allowed me to set the Fiio X3 to 96/24, while leaving the Mac's headphone setting at 44.1/16. Since I have a fair amount of 96/24 ALAC files (ripped from DVDA discs), is there any disadvantage to also setting the Mac's headphone setting to 96/24 as my regular setting?
Or is there any reason for setting the DAC for the X3 at 192/24, if I don't have any 192/24 files?