Not really true. This is essentially a DAC that allows you to do full 24 bit 192khz audio. Even with a pair of $100 grados I can easily tell the difference between 44.1 and 24/192khz audio. But for the mainstream audience it's trying to cater to, they probably won't notice any difference. I don't know of any other portable media players that do 192khz, though it is slightly overkill (96 sounds basically the same)