This is an excellent comparison. I don’t understand why the sample rate switching was never implemented in MacOS. This is a shortcoming that has existed for decades.
I am pleased that DACs now display the bit and sample rate, as my Accuphase DAC does not. However, with headphones over USB-C (AirPods Max 1 and 2, Beats, etc.), we are not even able to know whether they switch sample rates or are fixed at 48kHz.
But then there DSP gets involved in all sorts of processing. I think the times of Bit-Perfect are over.