Yeah, the high bitrate support is just fluff for me - may be good some day, no benefit (to me) right now.
The real benefits I see are:
- Much higher power for headphones vs. Nano (130mW vs 2,000mW at 32 Ohms). I have everything from IEMs to HE-500, so the higher power (and adjustability for IEMs, etc.) will be great
- iPurifier technology built-in - no need for external USB "decrappifier"
- Selectable filters for both PCM and DSD, including "bit perfect" filter that minimizes both pre / post ringing somehow
- Charging port for portable devices (e.g., iPhone)
- Direct connect to iPhone via Apple's own Lightning adapter
- "3D" / XBass - extras I may or may not use
Well you can upsample on the fly with HQ Player and some pundits claim its superior...