If I may....... I just went through a case where my portable player, coaxial out, was displaying 24bit/192kHz and the Oppo was displaying 16bit/192kHz. This had me confused as I thought the HA-1 was supposed to be bit perfect.
I checked the same files on the laptop and the Oppo displayed bit for bit what I was playing. I would change the bit depth and sample rate from my laptop and the Oppo kept pace and would display everything exactly as it was being fed.
Turns out I was still on a beta FW on the DAP because I was testing sonic differences vs the official FW, and in my excitement to hear the HA-1 forgot to switch back the the official FW.
Long story made short, the DAP was down sampling in the beta FW and the HA-1 caught it. I'm confident it's bit for bit, no conversion, up / down sampling here.
Thanks for that!