1. LG V20
2. Andriod 7.0 (Stock Rom Build NRD90M, south korean version)
3.ESS Sabre ES9218 Quad DAC, 32bit/384kHz support. And it also has Qualcomm Aqstic Audio Codec which supports 24bit/192kHz, intergrated in snapdragon 820. It works when Quad DAC mode is disabled.
audio_policy.conf