Neutron doesn't resample if you set it to use the frequency of the source material.
Poweramp, however, doesn't recognize the DAC in the X7II, it plays 44.1KHz material at 48KHz (using the OpenSL ES Output, Native Android audio API). I haven't tried 192KHz on it yet. I have the paid version of PowerAmp and am running the Beta version. This Beta version does recognize the DAC in my HTC phone and will play upto 192KHz/24Bit on the wired headset using the experimental Hi-Res output option. On the X7II the Hi-Res option will only play through a USB DAC.
EDIT: I've just tried it with a 192KHz/24Bit FLAC file and using the OpenGL ES / Native Optimized Output option it still plays at 48KHz/16Bit. Not only that, but it cannot handle the file over that output, it plays half a second, then half a second silence and so on. This is with the fastest resampling option enabled and high performance selected in the FiiO settings. The Java based output does play the file, but it is still resampled to 48KHz/16Bit.
I unfortunately cannot recommend getting Poweramp for the X7II until the developer supports its DAC.