Via USB it does... but so does the "Music" app, except for DSD it seems.
For the internal DAC it doesn't, it's technically impossible for anyone to use it due to the odd custom audio stack implementation from Sony, when you choose high res streaming it will upsample all audio to 32 bits except for the "Music" app it seems, which will always play at native resolution.
Not sure what happens inside actually, I think all audio other than from "Music" app gets downsampled to 16 bit 48 kHz before being passed to the DAC, then upsampled to 32 bits when the high-res streaming option is enabled.
That's why I was so pissed off earlier on before the latest updates (2.x) because of that and the Music app was barebones, not even considered a basic music player specially for the price and compared to all their other DAPs.
No EQ for bluetooth headphones, can't see songs/albums of the current song's artist, and some other minor but important things that have been addressed. Even their cheapest A40-A50 line had a more fully featured music player (and they still are) for cheaper price.
They are still pending to implement a few things to the Music app:
-Playlist editing within the app (you can't add/remove songs to a playlist. Instead they have a feature called "Bookmarks" which are like playlists but not exportable, not sure if there's still a limit of 10 bookmarks of up to 999 songs),
-EQ for USB audio (when using USB DAC).
With that I'd be happy as I wouldn't no longer require USB Audio Player Pro which is slow with large libraries... or actually this DAP is severely underpowered, it's not a app design issue... Also the UI and navigation isn't good in UAPP.... Another downside is that any third party app will eat the battery when the high-res streaming option is enabled due to the upsampling.
Even TIDAL app is barely useable because it's terribly slow.... I'm ashamed of letting my friends use it to play music via TIDAL because of how awfully slow it is, crossing my fingers that they won't ask me the price of the DAP because it's that such bad value.
When using paid and licensed software (license managed by Google Play like UAPP or Poweramp) from time to time or upon a reboot it will have to check the license status from the Google Play store, so it has happened to me plenty of times that I'm on a flight or somewhere without connection and I'm unable to use these apps as it is unable to verify the license and prompts you connect to the internet before you're able to use them.
So I use UAPP exclusively with USB DACs as I want the EQ for USB audio, and also for TIDAL streaming so it doesn't get resampled (but only via USB). I can't recall but I don't think the official TIDAL app plays very well with an USB DAC so that's why I stick to UAPP for TIDAL streaming.
So this is a very... Hmmm... Special device. Maybe if you listen to IEMs only (perfect for that) or bluetooth headphones it's "okay" but definitely a terrible value DAP. Mostly Sony fans would buy it or an unaware customer. Technically and feature wise you can get something better for half the price, but there's the pleasant Sony sound signature that everyone talks about, I'm not that much of an audiophile so I can't really tell the difference much.
Did I mention the battery life is terrible if you're using anything other than the "Music" app? There's that too.
Personal advice: stick to the cheaper line: better everything, more features, custom firmwares, better battery life, USB DAC functionality, etc... or any other DAP unless you're interested in music streaming apps which have the resampling issue, and these streaming apps will be S.L.O.W., tons of lag.
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