The VideoLAN Forums

I can't confirm with my equipment at the moment as to what sampling rate and bit-depth audio files are played back at, but does VLC for iOS support playing back 24-bit/96-kHz files at that audio quality without downsampling, through USB DACs?

We personally never tried. VLC-iOS can only do stereo output at the moment, but indeed, 24bit/96kHz should be output correctly with suitable hardware.