Audiophilepure

https://www.headfonia.com/lotoo-gungnir-review

In terms of sampling rate support, the Lotoo goes up all the way to 768kHz and DSD512, giving you the maximum support for digital files. Though, it does not specify which input supports what sampling rate.

Like any good audio device, the Gungnir’s internal structure separates digital and analogue domains from the power. The headphone output can be adjusted to your needs, by selecting between four different gain settings you can use hard to drive cans just as much as highly sensitive IEMs. In fact, I have run through a variety of headphones from the easy to drive Austrian Audio The Arranger to the HiFiMAN Susvara. At work I used In Ear Monitors only.

Just like all Lotoo audio players and dongle DACs, the Gungnir features ATE and PMEQ II for sound shaping, although you cannot set your own Parametric EQ settings, but solely rely on the presets loaded onto the Gungnir by Lotoo. But those are fantastic choices already. Especially the Headphone setting is magical!

The Gungnir currently sells for 3,400$ or 3,399€ and is available only through their distributors and their authorized dealers