DA-03 USB-C DAC Audio Converter 192kHz 24bit Toslink Optical 3.5mm AUX Output External Sound Card

Bought this as a way to get 24/192 bitrate music out of my MacBook Pro, with the option to utilize either the analog or digital optical output. Analog works fine and sounds very good. Some quibble over the quality of DACs and their sound. I have always found that the differences in DAC sound quality are minor, and yes, I do have all sorts of high end headphones, headphone amps, speakers, tube preamps and tube amps of old and current vintage. Kef LS50, Stax headphones, Audeze headphones, Kef 104/2 speakers, Conrad Johnson tube preamps, Audio Research tube amps, and the list goes on and one. So I know a thing or two about high end audio.This piece of equipment does what it is supposed to do. You can have high quality analog sound output to headphones or a preamp from a computer, or you can route optical digital to an external DAC, receiver, etc. I have routed it via optical digital cable and it does output 24/192 over a good optical digital cable.This is where I am baffled and surprised. On a whim I tried it out of my Oneplus 8T Android phone. Android by nature limits bit rate and sampling rate to 24bit, 48khz unless you implement some workaround software and use either Tidal or Qobuz. I am using Amazon Music HD. Amazon Music is very good about telling the user what the bit and sampling rates are at any moment in time. I have used a Fiio BTR5 that supports 24/192 and can only get it up to 24/48 out of the phone via USB-C. For whatever reason, this device, the Reiyin DA-03, is playing at 24/192 directly out of my Android phone. I am shocked by that and had no idea it was even possible based on the limitations imposed by Android.If for no other reason, this is a tremendous bargain.I will test further by running an optical out of this into a DAC that is capable of 24/192 and will display its sampling rate.Three cheers to Reiyin.