Running Rockbox 3.8.1, i stored some 96 kHz / 24 bit hi-rez 2 channel FLAC Files on the device just for archival backup (DVD-A standard rate). I WAS RATHER IMPRESSED when they played just fine, at around a 3,000 kb/s rate! There are 192kHz/ 24 bit files commercially available, does the DAC in this unit support rates that high? The question comes more from a "gee-whiz, will it work?" standpoint rather than any real practical application. My Denon receiver maxes out at 96/24, which is why I bought a few albums at this rate. Kind of cool being able to stream to my home theater system at beyond CD quality just for giggles.
The manual hints at bit depths up to 32 being supported for other file formats, but doesn't directly say what the limits for FLAC are. No mention of bitrate...