The bit depth can be set to 32-bit if available, it's just head-room after all, but Windows is set to 48KHz and the full range option is enabled:
It's unclear if these days this setting actually means anything but I always have it on because we are all running full range speakers, and headphones to DAC is still full range anyway.
48KHz because most things I view on PC are video content anyway and I also edit videos so working at 48KHz is the standard. When playing music through Spotify it's going to be 48 as a result since Spotify does not support bit-perfect yet (though is going to soon), when playing local music in MusicBee it's ASIO so sample rate changes direct on the DAC bypassing Windows audio.
This config has worked perfectly for many years doing it this way.

It's unclear if these days this setting actually means anything but I always have it on because we are all running full range speakers, and headphones to DAC is still full range anyway.
48KHz because most things I view on PC are video content anyway and I also edit videos so working at 48KHz is the standard. When playing music through Spotify it's going to be 48 as a result since Spotify does not support bit-perfect yet (though is going to soon), when playing local music in MusicBee it's ASIO so sample rate changes direct on the DAC bypassing Windows audio.
This config has worked perfectly for many years doing it this way.
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