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I wrote about this in my subthread below, but just so it isn't missed - the DAC portion here, at least via USB, does in fact support 32kHz playback, but only if your software is set to play back at 24-bit. If you send it a 16-bit, 32kHz stream, it'll choke and distort. This won't matter to most people, I suppose - even if you have 32kHz content, you could easily resample it on the fly in real time in foobar2000 with SoX plugin, and I'm sure there is similar software on other platforms - but it's nice to know what exactly your hardware is capable of.
Alternatively: using ASIO drivers and the ASIO-compatible software (I'm using the output plugin for foobar2000), it works without any distortion, as long as you're using TEAC's native drivers, not ASIO4ALL. That said, I've run into some random problems with ASIO where 'the buffer couldn't be created' or something and nothing would play. I'm not sure what could cause this (perhaps different software taking control of the device temporarily?) but this could be another option.