All iFi DSD playing DACs have a -3dB point for around 75kHz / 90kHz (depending on the precise model) if the sample rate is > 96khz. At sample rates lower or equal to 96kHz the sample rate is the main determining factor, with the frequency response being flat to around 0.45 * FS and then rolling rapidly if using the standard filter. The Minimum Phase filter will show around 3dB roll off at 0.45 * FS.
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