I can reproduce this the following way:This is what I was talking about. In this case, the track is 192kHz (Todd Rundgren, It Wouldn't Have Made Any Difference, from 2015 remaster of Something/Anything,) Windows sound control panel setting is 48kHz, but it still says it is sending it to my dac (in this case Gungnir MB) at 192kHz. Previously, with Windows set to 48 kHz, it would have reported sending it to my dac at 48 kHz. This is different than it used to be.![]()
- Set DAC to 24/192 in Windows
- Set Amazon Music to use that DAC, but with exclusive mode disabled. Otherwise step 4 will stop playback and potentially mess up the playback state in the app. Though pausing before step 4 seems to be okay with exclusive mode enabled.
- Play a 192 kHz track with Amazon Music. Will show as track/device/playing as 192/192/192, DAC shows 192 kHz.
- While the track keeps playing, set the DAC to 24/48 in Windows. Amazon Music will show track/device/playing as 192/48/192, DAC shows 48 kHz.
- Switch to a different song and then back to the song played initially. Amazon Music will show track/device/playing as 192/48/48, DAC shows 48 kHz.
Now, that worked for Muddy Waters - Good Morning Little School Girl. Playing a 16/44.1 file does not result in Amazon playing at 24/48, track/device/playing says 44.1/48/44.1. The DAC still shows 48 kHz.

I suspect that the Amazon Music app does the downsampling itself, while upsampling is performed by Windows (or possibly downsampling if the Amazon Music app hasn't re-checked the device sample rate since it changed). Either way, the system level output device setting always determines what the DAC sees.