Samsung @ Pie implements it this way for Wired (3.5) output: - 48khz/16bit (DVC possible) - 192khz/24bit (no DVC) - 384khz/32bit (no DVC) There are no any other sample rate/sample bitdepths combinations, at least for currently available ROMs. In Poweramp Hi-Res output settings you can choose sample frequency, Poweramp chooses the only available bit depth for given rate automatically.