Ok, but let's be real here for once. How many people actually listen on their smartphones to anything with SR higher than 48khz?
This whole thing is starting to be like megapixel war on cameras... Personally, I don't care how much mpx my camera has as long as it's more than 2k (4mpx + ) and looks crisp on my computer screen and TV, just as well as I don't care how high of a sample rate my DAC can reproduce as long as it has great SQ when playing tunes from my library.
You could have crappy 16mpx camera with awful focusing and a 24/192 DAC with weak output, terrible stereo crossfade and a lot of noise. Would that be okay for you?