Sandstone,
Cool. That likely means the Ayre is a stellar product with good jitter rejection. Many of the entry level USB DACs sound better when fed an upsampled / 24 bit depth signal. Of course, you just have to listen and try as any rule one comes up with has exceptions in computer audio. For example, there are plenty of asynchronous DACs that have their pants beaten off by adaptive / isosynchronous ones - asynchronous connections do not guarantee quality. It is also not true that all DACs sound better when fed a signal that is the same bit depth / sample rate as the original file. The Benchmark DAC is one example. They explicitly walk through examples of software where this is the case on their support WIKI. It varies not only by DAC but also by operating system and the specific playback software used!
Cool. That likely means the Ayre is a stellar product with good jitter rejection. Many of the entry level USB DACs sound better when fed an upsampled / 24 bit depth signal. Of course, you just have to listen and try as any rule one comes up with has exceptions in computer audio. For example, there are plenty of asynchronous DACs that have their pants beaten off by adaptive / isosynchronous ones - asynchronous connections do not guarantee quality. It is also not true that all DACs sound better when fed a signal that is the same bit depth / sample rate as the original file. The Benchmark DAC is one example. They explicitly walk through examples of software where this is the case on their support WIKI. It varies not only by DAC but also by operating system and the specific playback software used!