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Experiment: - Streaming 24bit/96kHz signal from (Win 7) PC (using iTunes Home Sharing) to iPad+ID100 and then onwards to Cambridge Audio DacMagicPlus results in 48 kHz signal shown on the Dac. - Using the Apple Camera Connection Kit (CCK) (USB) results in 96 kHz signal shown on the Dac (as it should.) - Playing (using FLAC player) 24/96 file via ID100 is also downsampled. Using the CCK it is bit perfect, i.e. 96 kHz. Conclusion: the ID100's ceiling is 24 bit/48 kHz. I checked this with Cambridge Audio and got feedback that this is according to Apple specs. That being said, the combination ID100 + DacMagicPlus sounds great.