1. Sony Xperia Z2
2. Android 6.0.1 (stock rom)
3. The Xperia Z2 is same Xperia Z3 uses the Qualcomm WCD9320 audio decoder (internal DAC), which supports up to which support up to 24-bit/192kHz.
Information from Sony: Z2 support Hi-Res: http://www.sonymobile.com/global-en/products/phones/xperia-z2/features/#sound
Information internal DAC chip Qualcomm WCD9320 from here: http://www.xperiablog.net/2014/03/30/xperia-z2-disassembly-guide/
I have test my Xperia Z2 with v3. build 703, It play very good (sound is excellent with SoX Resampler: deep, clear, detail), but why do it show "No DVC" in Hi-Res Output. Because DVC is limit device of Sony to 24bit/96khz.