Ok, so here are the measurements for the pregain. Again the reason here is to get know whether the pregain is applied before a 16 bits source is handled by the fixed output resolution setting or after.
A -48dBFS 1kHz sine in a 44.1kHz/16bits file with enabled Fixed Output Resolution enabled at 96kHz/24bits with pregain 0:
View attachment 16780
Now, same file, same settings but with pregain -10:
View attachment 16781
Compaing the level of the noise, we see that the noise decreases together with the signal, showing that at the stage when pregain is applied the stream was already converted to 24 bits. Thus the THD+N remains exactly the same and is not reduced by the pregain. So can conclude that the Wiim does what it should be doing, nice!