ORFS display is simply the result of a tag, not the resolution the DAC is outputting. The maximum rate of the Cobalt is 24/96 and even MQA can’t change that.
Recently I did a simple experiment to find out how this ORFS information is derived from. I downloaded 2L test bench MQA file and playback on Roon. You will see something like this…
[MQA_1]
See the bottom of the album, I circled in red, this is ORFS. Now open a tag editor such as Kid3, modify the file with the following tag circled in red.
[MQA_2]
The value 352800 in whole number corresponds to 352.8k, now change this value to 44100 which corresponds to 44.1k. Save it and let Roon detect a…