I've been enjoying my DL200 a lot. I am set up using a PC running Window 11. I have it set up with two different modes, the default USB 1.1 mode which works up to 24/96 PCM files, and I can also toggle it to the USB 2.0 mode which supports up 32/768 PCM.
One thing I noticed is that the DAC-USB 2.0 driver combination reports the playback resolution wrong on lower resolution files. Lower resolution tracks play fine with it, but the display appears to stay locked on the previous track's resolution. In checking the Windows sound panel, the lowest resolution it lists to support with this mode of the DAC is 24/44.1.
If I switch back to USB 1.1, the track resolution displays correctly for any tracks 16/44.1 up to 24/96. Right now, I'm using Amazon Music Unlimited as my primary source, and it can tell you the resolution of the track it's playing. Files range from 16/44.1 to 24/192 in that catalog.
I don't really have a proper way to do ABX testing between the two DAC settings, as it takes a few seconds to switch over the DAC, and the volume isn't the same. They both sound very good. It seems that there is a subtle difference between the two DAC settings, using the same track. I can also say that with extended listening for a while now, it seems there is a subtle but noticeable difference between 167/44.1 and 24/96 files, particularly with softer sounds.
I guess it's an intellectual curiosity. I prefer to leave the DAC at the USB 2.0 setting, but I would like it to properly display the known resolution.