Want to add the fact that the link changed, I think it is the forum updated. I tried today with Poweramp alpha 703, it shows the Hi-Res menu but the status shows Poweramp down sample the file from 96 to 48, play at output 16bit 48k
The correct link are below for DP-X1, DP-X1A should be the same as they are identical just the model number different. Thanks
https://www.head-fi.org/f/posts/12254387This DAP has hardware capable to play file up to 24/192000Hz, here you can find a post from Pegasus21 with some good infos (I think)https://www.head-fi.org/f/posts/13264879And here a logcat from original Onkyo media player and other third parties applications: