Sony introduces a new headphone with a build-in DAC:
https://www.sony.com/electronics/headband-headphones/mdr-1adac
I am wondering if the USB DAC input/output is restricted to 40.000Khz
FREQUENCY RESPONSE:
4–40,000Hz (digital), 4–100,000Hz (analog)
Wide frequency response for a full range of sound
The wide frequency range—spanning 3 Hz to 100 kHz—is designed for today’s broad variety of music styles. The 3 Hz low end of the frequency range offers more than enough latitude for even the deepest sub-bass notes. At the 100 kHz high end, enjoy vocal melodies and subtle audio harmonics and tonality, giving your music more life and realism.
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