I’m testing my old iPhone 6s (iOS 14) as a streamer to my Naim nDac. The DAC supports up to 32/768 on the USB input but all high rez is converted to 24/44.1?
Sound very good just can’t understand why it only plays 44.1.
Because it’s an iPhone.
if I don’t connect to the Naim dac it will convert all to 48Khz (also 44.1) as most Apple devices.
Says right there in your DAC’s specs: 
Just build a RoPieee streamer 
. Does 24/768. Cost < 100USD.
Yes it did, I only looked at the usb spec But I still gets “only” 44.1 not 48, but can live with that. Only wanted to test this as the usb port is “supposed” to sound better than the spdif on this dac. It’s a spesial thing with this as it only support USB sticks (no HD or steamers) and Apple devices on the usb ports.
If your connecting an iphone it’s just like using the old iPod docks it’s not usb audio input on the ndac so limited to what itunes supports which is 44.1. only the Naim DAC v1 has proper usb audio as a DAC.
OK, this is interesting, because I have an old iPhone 6 I use as a streamer to my Burson conductor DAC (Upgrading that at some point, but it’s decent enough for now), i’ve also used my iPhone 8 and I’m going to try my iPhone 11. While I can’t tell what the sampling rate is with the Burson, I also have the Shure KSA1500 Electrostatic inner ear monitors (thanks to a good friend who works there), which has a built-in DAC. It’s an older Texas Instrument chip that is limited to 98 kHz, and while I can run an external DAC’s analog output into it’s 3.5 mm line input (Like my Centrace Blue Dac portable), it’s still an enjoyable enough DAC for me through the electrostatic “ear buds”. Anyways, this unit allows me to see what the sampling rate it is.
Using both my old iPhone 6 and my iPhone 8, I was pleasantly surprised to see that when I am using Roon with Tidal, it will play back MQA tracks at 98khz! I just tried it directly with the Tidal app, no Roon, and it will also play master tracks back at 98 kHz (or 48K if that is all the MQA file goes up to on Tidal).
At an audio show year or two ago, John from Roon told me about using an iPhone as a streamer, and explained that since you’re not using its internal DAC for playback, it will pass higher resolution signals. He claimed he had even seen it pass a DSD signal! I can definitely confirm that my iPhone 6 as well as iPhone 8 will play back at the very least 98 kHz through Tidal on Roon or the Tidal app itself, the Shure DAC confirms that. The issue might be if you were trying to play back music files that are on your iPhone, rather than using it as a streamer like I am. And the sampling rate certainly is limited. As a streamer though, it’s just passing ones and zeros.
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The DAC here does not support usb audio it acts as an iPod dock only in the Naim nDAC. Like connecting it to a pc or car stereo so is limited to iTunes native 44.1. Connect it to a proper usb audio input on a DAC via camera adaptor and you get bit perfect hires.
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https://www.amazon.com/gp/product/B01F7KJDIM/ref=ppx_yo_dt_b_asin_title_o05_s00?ie=UTF8&psc=1
Depending on your DAC, you should be able to play 44.1, 48, 88.2, or 96 from Tidal MQA.
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