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Kii Three apparently use 93.75kHz internal sampling rate . Why such an unusual choice?

I tried to verify this ArsTechnica test of Dolby Atmos (done on headphones) but with two stereo speakers. https://arstechnica.com/gaming/2017/11/spatial-audio-is-the-most-exciting-thing-to-happen-to-pop-music-since-stereo/ Atmos has a binaural version of its codec, you can check it online here...

My ranking. What is yours? 1. Two ears and the brain 2. Room acoustics and loudspeakers 3. The recording 4. Electronics 5. Cables, connectors, fairy dust

Hello everybody, it’s my first post here. I am not an engineer, so I am asking for your understanding and leniency. To the subject matter: I tested* MQA fairly early, both with the dedicated MQA DAC (Mytek) and the Tidal app, which offers 96/24 decode. (Also www.2L.no is a good source of MQA...