Downsampling is an android "feature" for compatibility. It resamples every stream to 48/16 to work on every, even the cheapest DACs. It's not kernel related (well, partially), but mainly OS limitation, so bypassing this requires either heavy modifications to android sound logic, especially if you want bit perfect output. There is bunch of audio layers, such as mixer, dsp effects and so on. Global bypass is painful, but can be done relatively easy by using player, that can send pcm stream to alsa directly, but it have to get root privileges, so it will be a system app from manufacturer, if you don't want to mess with your phone rooting it and so on. Afaik iBasso did the same trick with their DX100, and probably LG will take the same approach.
There are other ways, but you will either have to root your phone to do it yourself, or wait for google to change their audio logic.