Bit depth and sample rate are separate issues. Modi MB uses a 16 bit DAC chip, so if you feed it 24 bit samples, the low-order 8 bits are dropped. I believe the current version of Modi MB uses dithering to do this, earlier versions used truncation. As for sample rates above 44.1, all Schiit multibit DACs upsample to a multiple of 44.1 or 48 using Schiit's proprietary "burrito" filter, and send that upsampled version to the DAC chip. I believe the Modi MB upsamples 44.1 multiples to 176.4, and multiples of 48 to 192. So, if you have a 24/192 track, there's no upsampling, and a bit depth reduction from 24 to 16. If you have a 24/88.2 track, you'll get a bit depth reduction to 16 bit, and a 2x upsampling to 176.4. Does this make sense?