abidali spend whole day in the car today and did some listening.
So, overall the sound is really good when it's going to resampling via 96k/32 bit. No harshness in high frequencies, but detailed, and I'd even tend to say, in a car I wouldn't be able to distinguish if it's bit perfect or going via this route implemented now. I think it's because there are less rounding errors and aliasing when doing it in 32 bits and 96k sampling rate. So, i can say I'm really pleased with quality of sound now.
As for 44.1 and dynamic sample rate.
I was able to force Android to do it. However AKM is a different story. All its parameters sit in mediaserver apk, mostly in hex values for dsp, and command to switch sampling rates. However, because akm is set up via i2c/spi interface, these banks of values go to mcu, and mcu initialises AKM at boot. Possibly, otherwise, akm would give a loud pop when switching sample rate.
Anyway, I don't think I'll be digging more into it, takes too much time and, as I said, I'm pretty pleased with spdif now..