"USB Audio Class 2 standard (2009)
From mid-2010 on USB audio class 2 drivers are available in OSX 10.6.4 and Linux [i.e.with ALSA USB audio driver]
Both support sample rates up to 384 kHz.
It is unclear if Microsoft is going to support USB Audio 2.
You need a third party USB class 2 driver on Windows."
http://www.thewelltemperedcomputer.com/HW/USB_Audio.htm
Again, the kernel source code of the Galaxy S3 has included the latest version of the Linux ALSA USB audio driver.
https://github.com/sgs3/GT-I9300_Kernel/blob/master/sound/usb/card.c#L246
For the time being, there are USB Audio Class 1 (UAC1) devices (i.e. USB DAC playing up to 96), like the FiiO E17, which can’t work with a Galaxy S3 using the native Samsung implementation of ALSA USB audio driver.
But the same FiiO E17 can work with the same Galaxy S3 using the same USB host driver, but with another implementation of the USB audio feature, the one provided by the USB Audio Recorder PRO app.
Apparently FiiO engineers and Samsung developers don’t have the same interpretation of some USB specification part.
Put in other words, the implementation of USB audio done by Samsung developers is not enough tolerant to the FiiO implementation of the USB specification than the one carried out by USB Audio Recorder PRO developers.
The implementation of the USB audio of the Galaxy S3 / Note2 / Note 10.1 / Camera / … could be considered as an Android reference. After all, Galaxy S3 / Note2 / Note 10.1 / Camera / … are best selling Android devices.
If it’s acceptable, upcoming USB DACs should be not only tested with PC or Mac, but also from now on with the Galaxy S3.
As the USB audio source code of the Galaxy is published, other Android device manufacturers can use it.
Anyhow, I’ve asked Samsung developers to improve their USB audio implementation.
http://developer.samsung.com/forum/board/thread/view.do?boardName=GeneralB&messageId=227582&startId=zzzzz~