Review a bit here: The way Delta Sigma DACs or variants on bitstream technology --- no PCM files ever play natively. In a perfect world, what happens with a modern DAC like the ESS Quad DAC is it is upsampled first, to 4X input frequency. In your case it is 44.1/16 Red Book type file is upsampled X 4 = 176.4Hz by DAC. It is also padded to 32 bit, from 16bit at the same time. Then 8X oversampling occurs, and conversion to DSD/Delta Sigma type format then continues which is not PCM anymore, and further filtered. It is heavily processed before it is Analog, within the same chips.
The only thing that is different in the case of Android is, the OS upsamples the 44.1 to 48khz before input to the DAC So Android does 44.1 -> 48, then DAC does its 4X upsample so 48Khz -> 192Khz. Everything else is the same. What is wrong with this? Not much IMO, especially if you use something like PlayerPro DSP plugin with Sox resampler set to 48Khz. WIth Sox doing the upsampling, it does a much clearer job, with proper filtering --- versus a decimation and crude treatment the OS would do. When Android sees a 48Khz stream, it passes it through. So fidelity can be optimized here with SOX. The 48Khz issue is pervasive, and effects FireOS/Amazon and all android based devices. I hope there are some ways around it ultimately with OS improvements. For Hi-Res support, over 48Khz...like 96Khz and above, those files are also converted back down to 48Khz. Best to use SOX to do this, not the OS. But Hi-Res files are rare vs CD quality as in your example. Playing back Greater than CD quality music on V20 is not straight forward or even possible right now.
The 44.1 -> 48Khz upsampling is not super easy, as it is not a multiple like 2X, 4X etc...... Best fidelity would be let the DAC take 44.1 directly and do 4X upsampling on it. The extra step in Android from 44.1->48Hz in a purest perspective is not optimal, but the merits of the ESS DAC design, and integrated headphone amp all matter much much more than this triviality. I am floored by the V20, and think it sounds fantastic for any phone and most media players I have heard.