Summarizing ...
a) For analog 40kHz+ capable, For digital 24bit/96kHz
b) For all "Listening Tests"
c) The following wireless codecs have been cerified Hi-Res: LDAC, LHDC, SCL6, LC3plus, SHDC, aptX Adaptive
MP3 (lame cbr 320) has a 20kHz cutoff limit
Neroaac (q1 96kHz) has a 30kHz cutoff limit...