Thanks for your efforts. I played around with bit rates over the weekend (analog, optical and usb inputs) but can't say that I could detect any audible differences in terms of sound quality. If the source was 16/44.1 (cd or flac file) would you expect any audible difference setting the maximum to 24/96?
There have been a few people here who have reported / asked about poor sound when using the analog input and iirc these were all when the ADC was set to 16 / 44.1
It sort of seems logical to choose that when the source is from a CD player, but as mentioned above the fact that it was CD is completely unrelated / irrelevant to choosing ADC settings - you should choose the settings that work best in that particular device's ADC.
And it might be that all settings work equally well, or equally enough to not be noticable.
Given that there's no downside to choosing 24 bits, that there have been reports of issues at 44.1, and that 192 has been shown to be slightly noisier than 96 (there
is a graph somewhere!, but is it enough to cause any noticable change?) then choose one and then forget about it.
As for the optical and usb settings you mention, these would be the max
outputs.
Unless you external dac has an upper limit (e.g. some only support optica or usb up to 96khz) then I'd say set them to the highest values.
This means the wiim won't resample anything before sending it out to the dac.
Unless you chose the Fixed Resolution option?
Even then, will you hear a difference? Doesn't really matter what theory or anyone else has to say about it, I think you already have
your answer on that.