Sound quality of Windows 10 at change sample rate of mixer

I

iAksel

Hello. What exactly affects the sampling rate in the Windows mixer? 90% of the information on the Internet about the sample rate says that a frequency higher than 48 does not make sense, but I can clearly hear the difference in sound quality with a DAC iFi Zen Signature (with speakers JBL 305p MKII) when I set it to 192 or 384 in the mixer. The sound becomes cleaner, crisper, a little more detailed and plus, I think... the dynamic range expands (i.e. movie shots get louder). I mean that in the cinema and, for example, in the game, all sounds are in 16/24 and 44/48 format, but when set to 32/38

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