All just want to see "moar bigga numbers zomg 24-bit zomg 96/192 kHz".
Being capable of 352Khz or 384Khz does not mean the DAC sounds better at these higher frequencies
"Most" modern DAC's perform optimally around 88.2 or 96Khz and actually sound their best at these frequencies
If your speakers and playback equipment are good enough to hear the difference, you can verify this yourself
While playing a 44.1 X 16bit audio track, switch the DAC between 44.1 and 88.2Khz
Did you hear the difference?
If yes, then keep playing the music as you switch between 88.1 and 176 (or 352)
If you cannot hear the difference, then your speakers and/or amp and/or DAC are crap and you should just leave it set to 44.1 and be happy
If you did hear the difference, then which frequency was it and which DAC are you using?
If it sounded best above 96Khz, congratulations, you are in a very rare and elite club and probably a liar as well
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16 bit / 24bit or 32bit ?
Setting your USB DAC to 32 bit simply Pads the audio file for distortionless playback as you lower the digital volume in Windows
Leaving your DAC @ 16bits removes musical content from 44.1 X 16bit audio files as you lower the digital volume control
Setting your DAC to 24bit also helps but it is best to leave it at 32 bits if you have that option for best results and the greatest control over the volume
This will give you ALL of the music even as you lower the volume all the way down to zero