Does this help? On my V30 it would appear the Qobuz app is re-sampling, UAPP plays these hi-res tracks without re-sampling.
192khz 24bit Qobuz
Output thread 0xe8883500, name AudioOut_15, tid 1837, type 0 (MIXER):
I/O handle: 21
Standby: yes
Sample rate: 48000 Hz
HAL frame count: 1920
HAL format: 0x1 (AUDIO_FORMAT_PCM_16_BIT)
HAL buffer size: 7680 bytes
Channel count: 2
Channel mask: 0x00000003 (front-left, front-right)
Processing format: 0x1 (AUDIO_FORMAT_PCM_16_BIT)
Processing frame size: 4 bytes
Pending config events: none
Output device: 0x8 (AUDIO_DEVICE_OUT_WIRED_HEADPHONE)
Input device: 0 (AUDIO_DEVICE_NONE)
Audio source: 0 (default)
Normal frame count: 1920
Last write occurred (msecs): 10326
Total writes: 3821
Delayed writes: 0
Blocked in write: no
Suspend count: 0
Sink buffer : 0xe8d4e000
Mixer buffer: 0xeaa6b000
Effect buffer: 0xeaa5a000
Fast track availMask=0xfe
Standby delay ns=3000000000
AudioStreamOut: 0xeaa59840 flags 0x8 (AUDIO_OUTPUT_FLAG_DEEP_BUFFER)
Frames written: 7336320
Suspended frames: 0
Hal stream dump:
Thread throttle time (msecs): 131
AudioMixer tracks: 0x00000000
Master mono: off
No FastMixer
Stream volumes in dB: 0:-18, 1:-inf, 2:-inf, 3:-46, 4:-36, 5:-inf, 6:0, 7:-inf, 8:-inf, 9:-96, 10:-40, 11:0, 12:0
Normal mixer raw underrun counters: partial=0 empty=0
0 Tracks
0 Effect Chains
96khz 24bit UAPP
Output thread 0xe7e03000, name AudioOut_5D, tid 14015, type 1 (DIRECT):
I/O handle: 93
Standby: no
Sample rate: 96000 Hz
HAL frame count: 3840
HAL format: 0x6 (AUDIO_FORMAT_PCM_24_BIT_PACKED)
HAL buffer size: 23040 bytes
Channel count: 2
Channel mask: 0x00000003 (front-left, front-right)
Processing format: 0x6 (AUDIO_FORMAT_PCM_24_BIT_PACKED)
Processing frame size: 6 bytes
Pending config events: none
Output device: 0x8 (AUDIO_DEVICE_OUT_WIRED_HEADPHONE)
Input device: 0 (AUDIO_DEVICE_NONE)
Audio source: 0 (default)
Normal frame count: 3840
Last write occurred (msecs): 4
Total writes: 115
Delayed writes: 0
Blocked in write: yes
Suspend count: 0
Sink buffer : 0xe739c000
Mixer buffer: 0xe73a3000
Effect buffer: 0xe91fa000
Fast track availMask=0xfe
Standby delay ns=1000000000
AudioStreamOut: 0xe918e4c0 flags 0x1 (AUDIO_OUTPUT_FLAG_DIRECT)
Frames written: 441600
Suspended frames: 0
Hal stream dump:
Stream volumes in dB: 0:-18, 1:-inf, 2:-inf, 3:-46, 4:-36, 5:-inf, 6:0, 7:-inf, 8:-inf, 9:-96, 10:-40, 11:0, 12:0
Normal mixer raw underrun counters: partial=0 empty=0
192Khz 24bit UAPP
Output thread 0xe76d3000, name AudioOut_6D, tid 15238, type 1 (DIRECT):
I/O handle: 109
Standby: no
Sample rate: 192000 Hz
HAL frame count: 7680
HAL format: 0x6 (AUDIO_FORMAT_PCM_24_BIT_PACKED)
HAL buffer size: 46080 bytes
Channel count: 2
Channel mask: 0x00000003 (front-left, front-right)
Processing format: 0x6 (AUDIO_FORMAT_PCM_24_BIT_PACKED)
Processing frame size: 6 bytes
Pending config events: none
Output device: 0x8 (AUDIO_DEVICE_OUT_WIRED_HEADPHONE)
Input device: 0 (AUDIO_DEVICE_NONE)
Audio source: 0 (default)
Normal frame count: 7680
Last write occurred (msecs): 29
Total writes: 145
Delayed writes: 0
Blocked in write: yes
Suspend count: 0
Sink buffer : 0xe759b000
Mixer buffer: 0xe75a8000
Effect buffer: 0xe75b9000
Fast track availMask=0xfe
Standby delay ns=1000000000
AudioStreamOut: 0xe918e520 flags 0x1 (AUDIO_OUTPUT_FLAG_DIRECT)
Frames written: 1113600
Suspended frames: 0
Hal stream dump:
Stream volumes in dB: 0:-18, 1:-inf, 2:-inf, 3:-46, 4:-36, 5:-inf, 6:0, 7:-inf, 8:-inf, 9:-96, 10:-40, 11:0, 12:0
Normal mixer raw underrun counters: partial=0 empty=0