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The AKM4490 DAC is capable of 11.2MHz DSD ntively so I doubt that they are downsampling
Just FYI a capable DAC doesn't mean the DAP will be able to play natively. I'm sure in the case of the AK380 it would have been done properly but in cases like the iBasso DX100, although the ES9018 is DSD capable, surrounding h/w clocking didn't "tap" into the DSD capabilities of the DAC.