On my Macmini (2012Late), if I set it above 352,800Hz, I get noise, and on Windows 10, I could only set it up to 384,000Hz. (I wonder if I failed to install the driver?)

https://www.amazon.co.jp/LOXJIE-DA%E3%82%B3%E3%83%B3%E3%83%90%E3%83%BC%E3%82%BF%E3%83%BC-%E3%83%98%E3%83%83%E3%83%89%E3%83%9B%E3%83%B3%E3%82%A2%E3%83%B3%E3%83%97-%E3%83%8F%E3%82%A4%E3%83%AC%E3%82%BE%E5%AF%BE%E5%BF%9C-IC%E3%80%8CAK4497%E3%80%8D%E6%90%AD%E8%BC%89/dp/B07L1DWN36?th=1

Quote.

(However, as a product, it is not recommended since it does not support MQA.

I would recommend the US-DAC GUSTARD X16 or

The best sound quality for your music would be Technics SU-R1000 + high-end speakers.

https://jp.technics.com/products/r1000/

(See also the Amazon review above.)

I found some points of concern in the Amazon review above, so I've added it here:

FUKU_GCE02235

4.0 out of 5 stars, not aware of the AK4497, but great if you think of it as a 20,000 yen "32-bit USB DAC".

Reviewed in Japan on Jul 12, 2021

Color: Blue Buy on Amazon

I replaced my 24bit 192Hz USB DAC and the sound transparency (S/N ratio) has improved and the sound field (Short Delay Slow Roll-off) is better. Some people say that it is not as good as other USB DACs in the 100,000 yen or more class, but I think that is a pitiful thing to say.

However, on Macmini (2012Late), if I set the frequency to 352,800Hz or higher, noise would appear, and on Windows 10, I could only set the frequency up to 384,000Hz. (Did I fail to install the driver?)