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by “native” I mean the rate presented by the “software transport”. I’m assuming that (for example) the audio stream is encoded as say 24/192 from Tidal, it’s then either sent to the DAC which converts it at “native” 24/192 or by using OSX Audio MIDI Setup (or the likes of an Mscaler or HQplayer??) can then be “forced” the DAC to process/output to 32/768
I dont think thats how it works. The DAC will oversample whatever PCM content it receives to whatever it oversamples at. You can either set your OS to up (or down) sample anything from your player to a set rate, or to allow the software to pass native direct to the DAC.
Upsampling (in software on your PC/MAC/phone) and oversampling (in the DAC to do what it does) are not the same. I dont think the last half of the last sentence is correct. The DAC screen reports what it is fed, not what it is outputting. It outputs analog.