Up-sampling requires a bit more horsepower... phones are designed to sip power so... ;-)On macOS indeed, but on iOS and iPadOS you can see the DAC switching sampling rate following the content, at least with Apple Music but I guess this is true for any app using standard api.
The different behavior makes sense I guess: on the mobile devices a single app has exclusivity. On the desktop I understand some might be irritated by this fixed sampling rate but it allows to set up a chain with a convolver for room correction with a FIR, and that’s just a use case for us folks, for audio professionals there a plenty of other reasons probably. Personally I am not bothered by this and rely on a good implementation of the SRC.
In terms of sound... depending on the music, source and the quality of your IEMS or Headphones... there's a point of diminishing returns.
With my Alpha, on my Macbook, I can hear a difference when I up-sample to the max of the device. (32/768k) However... its harder to hear a difference if I only up-sample to 32/384k versus the 32/768k. I'm sure others can.
Also I do hear a difference between my iPhone and macbook in terms of sound quality even without up-sampling. The Alpha seems to like having a bit more power which is why it has some issues w some phones and not others. (Some run it w an external battery/power source using an iBasso cable or similar specialty splitter cables. )
YMMV depending on your hearing and quality of your devices.
I apologize since this is getting off topic and beyond the OP's initial question.
Since the iPhone got rid of the 3.5mm headphone jack... you have to use a dongle which does have a dac built in. Amir did a review here and it did well...
You will definitely get better sound (even without up-sampling) using a dongle dac that has either 3.5mm or 4.4mm (balanced) out. You should be able to hear a difference between the 3.5mm and 4.4mm output. ( My Dita Project Ms allow me to switch connectors and I'm sticking w the 4.4mm )
While the Alpha isn't perfect... for $100 or so... best bang for your buck. Reviewers put the iBasso DC Elite above it in terms of sound quality, but its 4X the price.
Note: If you're going to put this in your pocket while you move about... the Apple Dongle is probably the best bet. The USB-C socket is a weak point on these DACs.