The format and resolution of "Input" are more meant for recording: USB Audio Recorder PRO is mainly a USB recorder, hence the format of USB Input from an eventual microphone is displaying.
Google Nexus 7, AudioQuest DragonFly and USB Audio Recorder PRO:
http://vaiopocket.seesaa.net/article/353122143.html
"DragonFly employs sophisticated Asynchronous USB Audio Data Transfer to dramatically improve every aspect of audio performance. Tremendous amounts of engineering ensure the best possible sound on any type of music files. DragonFly accepts music files ranging from MP3 to full-resolution, standard CD files (16-bit/44kHz). DragonFly will even play your high-resolution 24-bit/96kHz music files! (NOTE: the DragonFly will play files up to 24bit/192k, but it will down-sample them to 24/96). Plus, it has a clever LED indicator that changes color to display the resolution of the incoming signal. (Green=44.1k, Blue=48k, Yellow=88.2k, White=96k or above.)"
16/44.1:
24/96:
From Cypher Labs:
http://cypherlabs.com/blog/post/android-devices-play-high-resolution-audio-using-the-algorhythm-solo-db
"Android Devices Play High Resolution Audio Using the AlgoRhythm Solo -dB
Tracks of resolutions up to 24/192 now play from Android devices through the AlgoRhythm Solo –dB, at full resolution in asynchronous mode. Simply load tracks, or entire folders of tracks, onto a micro SD card, connect the devices and play tracks using the application "USB Audio Recorder Pro"..."
USB audio is not yet implemented by Google.
http://www.head-fi.org/t/595071/android-phones-and-usb-dacs/2625#post_9614979
Actually each Android device manufacturer implements its own USB Audio.
http://www.head-fi.org/t/595071/android-phones-and-usb-dacs/2985#post_9762071
The different native USB audio implementations use the Android media player framework which currently has some hi-res limitation instructions (i.e. only 16/44.1).
The USB Audio Recorder PRO app available on Google Play store, including a USB audio driver at the Android user space, allows a lot of stock Android devices with or without native USB audio to interwork with a lot of USB DACs.
USB Audio Recorder PRO is currently my preferred music player because it can output a very natural sound. I have also Neutron and Poweramp music players.
http://www.head-fi.org/t/595071/android-phones-and-usb-dacs/2475#post_9511388
http://www.head-fi.org/t/595071/android-phones-and-usb-dacs/1185#post_8989408
http://www.head-fi.org/t/595071/android-phones-and-usb-dacs/2475#post_9513867