Max. sampling rates differ in these two DAC's: 9038Q=768kHz & 9128P=384kHz.
......and when compared with the Sony amp's 192kHz DAC, everything sounds so real & fantastic....
These are just maximum
input sampling rates, you realize that right? It's a fallacy to think that "higher input" means "better". These ESS HyperStream DACs oversample to MHz rates, anyway. I personally prefer to put either 44 or 48 kHz for lowest latency, which needs low buffer size and tends to give maximum compatibility. >192kHz, drop-outs can occur if the buffer is not set safe enough.