Because that is the driver you installed from iBasso to allow you to do that.
Yes, that is what you get from Windows or other OS without driver (UAC 2.0 standard PCM support up to 384 kHz).
Disclaimer: This is what I, as someone who doesn’t own the product in question, could gather from data iBasso made available to everyone. If you want a definitive answer, believe the driver you get from iBasso also covers Windows (11?) WASAPI or have other questions related to your iBasso product, then I believe it’s best you contact iBasso and ask them.
@moderators I fail to see what this question has to do with Roon (software). Should/could it be moved to Audio Gear Talk instead?
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Torben_Rick
(Torben - A Dane living in Hamburg - Roon Lifer)
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