Samsung @ Pie implements it this way for Wired (3.5) output:
- 48khz/16bit (DVC possible)
- 192khz/24bit (DVC possible - recent ROMs)
- 384khz/32bit (no DVC)
There are no any other sample rate/sample bit depths 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.

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