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https://www.accuphase.com/technical_information/dac-50_technical_information.pdf

The DAC-50 is an optional digital input board that supports a broad range of digital sound sources and is equipped with a high-precision MDS type D/A converter for optimal sound quality. The converter uses AK4490EQ chips from Asahi Kasei Microdevices in a double parallel configuration per channel. Installing the board in a slot on the rear panel of a supported Accuphase component provides direct input capability for signals from digital components for high-grade playback. Three types of inputs are provided: USB (Type B), OPTICAL (for optical fiber cable), and COAXIAL (for coaxial cable). The USB input handles signals up to 11.2 MHz / 1-bit 【DSD】 and 384 kHz / 32-bit【 PCM】, the coaxial input supports up to 192 kHz / 24-bit and the optical input up to 96 kHz / 24-bit.

Function
An automatic change of the coax input / optical fiber /USB input
Automatic recognition of number of sampling frequency /bit /MHz de-emphasis
Guaranteed specifications
USB　　 ：USB 2.0 High Speed （480Mbps） compliant
　　　　 ：Sampling frequency DSD/2.8224MHz,5.6448MHz,11.2896MHz(1bit)
*11.2896MHz(ASIO only)
　　　　 ：PCM/ 32kHz～384kHz,32bit
OPTICAL：JEITA CP-1212 compliant
　　　　 ：Sampling frequency 32kHz～96kHz, 24bit
COAXIAL：IEC 60958/AES-3 compliant
　　　　 ：Sampling frequency 32kHz～192kHz, 24bit

About sampling frequency display
when DAC-50 is installed in C-2120, E-600, E-470, E-370, or E-270

Sampling frequencies up to 192 kHz are shown as is.
Signals with the following sampling frequencies are handled without problem,
but the indication is always "192.0 kHz":
【DSD】 2.8224 MHz, 5.6448 MHz, 11.2896 MHz
【PCM】 352.8 kHz – 384 kHz