Explanation of the report from Astell&Kern AK320
AK320 plays an audio stream of 44.1 kHz on the DAC is not direct. AK320 uses resampling. This is evidenced by the aliasing graph.
AK320 have a similar graph as KANN
SRC does not off in AK320 with connect to USB.
Quality of SRC is good. SRC have not visible distortions. Probably, sound stream 44.1 kHz upsample to 174 kHz. This algorithm replace path algorithm of digital filter from DAC.

if external dac connect to spdif to AK320, soundstream out is correct without SRC.


