I've looked into that recently actually. Poweramp actually allows for higher sample rates in settings as well (and differentiable by USB DAC as well). I've compared it to the trial version of USB Audio Player Pro but don't hear any difference in delivery once I adjusted Poweramp's settings for higher sample rate and format even with my Razer dongle. If the audio source doesn't go that high, like USB Audio Player Pro, it matches the audio source. Poweramp is just my choice in this scenario since I got it for cheap years ago and am no longer in the Android ecosystem as my daily driver :P