@c0dec0dec0de @grishka @dan It's an ongoing problem in cheap gear, as manufacturers will always find ways to cut corners. This is also the reason why the opus tests were done as opus vs resampled to 48k (opus's output rate) instead of opus vs 44.1k original.

It's not such a problem in higher-end gear though, as good manufacturers have fngured out the combination of resampling in a DSP and a 96k (or more) DAC works quite well and is still quite a bit cheaper than a native 44.1k DAC (which requires a more precice and complex analog filter). Some of them even digitally convert to DSD and directly drive a switching amp (which makes the analog side even simpler).