I may need to search...so please don't flame me,
But why do multibit DACs down sample 24/192 content?
Also is there a comparable quality, comparable price DAC unit that pays 24/192 content WITHOUT down sampling?
As far as I know, it does not downsample 192 kHz content. It does round the 24-bit data to 16-bit, but the sample rate is 192 kHz. 44 or 48 kHz data is upsampled to 176.4 or 192 kHz using the megacomboburrito. The yggy rounds 24-bit data to 21-bit...