It is hoped that Poweramp can be adaptively sampled according to the sampling rate of the audio file to achieve no recovery, just like the USB audio player. In addition, I hope to support the Hi-Res output of Google Pixel 2.
While it's tempting idea, current state of Android devices doesn't allow to do that in usable way for wired headset connected to 3.5 or usb-c dongle:
most devices just don't support 44.1kHz multiples. They always produce 48kHz x multiple rate (48, 96, 192, 384, etc.). There is always a system resampling if we feed 44.1khz or e.g. 172khz to it
in this case, Poweramp resampler(s) are superior as they are configurable and often a higher quality vs stock default Android resampler