It wasn't what you were questioning. This is what you said:
You were questioning the entire test including measurements. Your statement was false and shows that you didn't pay attention to the review. I clearly tested all sample rates including 16X using dual Coax:
That is 176 kHz. Other tests also mentioned the same:
Your claim doesn't make sense anyway as the company brags about the long tap filter which is active in all upsampling modes. If all but 16X are bogus, then they should say so and they clearly don't.
I also explained in the review why I did not attempt to make a comparison to higher sample rates. I explained that they cause a pause/glitch which invalidates any short-term memory you may have. You are welcome to ignore that and arrive at bogus comparisons but I have to follow the science here.