The DAC supports ultra-high-resolution files, up to 32bit-384kHz in PCM, and with the new “Advanced 32-bit oversampled multi-bit modulator with mismatch shaping technology”, the iBasso DX300 should outperform the old version by quite a margin. At least on paper.
The brand also developed a new in-house FPGA-Master chip, working as the audio system controller. Working as the brain of the audio circuit, it receives the data from the CPU, synchronizes and generates all audio clocks at the same time using two Accusilicon femtosecond oscillators, then sends it to the quad DAC in I²S, or DSD.
In real world, this means that the player is able to offer bit-perfect playback, with any kind of file, in every situation.