Bit-Perfect Output for All Apps
System-wide bypass of Android’s sample-rate conversion for audio from the player’s own and third-party apps.
This feature lets apps send audio toward the player’s DAC without Android’s normal system resampling. Its scope is system-wide, rather than limited to one music app. Sample-rate conversion changes the number of audio samples per second.
Bit-Perfect Output for All Apps — Digital Audio Player
On a digital audio player, the benefit is that third-party streaming apps can use the same resampling bypass as the maker’s player. Check that the claim covers those apps and the output you intend to use; a special playback mode confined to one app is narrower.
Compare the supported formats and relevant output settings as well. Bypassing system resampling does not undo changes made inside an app, such as equalization or volume processing. A matching displayed sample rate alone does not prove that every audio sample remains unchanged.