[ONE General] WilderSu:
Update, probably final. Although the ARISE trick allows for forcing Hi-res option, and output, from poweramp. (resulting in pleasant sound) it doesn't use DAC directly and goes through software chain resulting in 16/48 audio in the end.

It's easy to check through adb with "adb shell dumpsys media.audio_flinger"

Native DAC output on jgcap's CM

Output thread 0xac4fe000 type 4 (OFFLOAD):
Thread name: AudioOut_17
I/O handle: 23
TID: 6203
Standby: no
Sample rate: 96000 Hz
HAL frame count: 30720
HAL format: 0x1a000004 (pcm-24bit-offload)
HAL buffer size: 30720 bytes
Channel count: 2
Channel mask: 0x00000003 (front-left, front-right)
Format: 0x1a000004 (pcm-24bit-offload)
Frame size: 1 bytes
Pending config events: none
Output device: 0x8 (WIRED_HEADPHONE)
Input device: 0 (NONE)
Audio source: 0 (default)
Normal frame count: 30720
Last write occurred (msecs): 3
Total writes: 196
Delayed writes: 0
Blocked in write: yes
Suspend count: 0
Sink buffer : 0xae0bd000
Mixer buffer: 0xae203000
Effect buffer: 0xae083000
Fast track availMask=0xfe
Standby delay ns=1000000000
AudioStreamOut: 0xae122540 flags 0x31 (DIRECT|COMPRESS_OFFLOAD|NON_BLOCKING)
Stream volumes in dB: 0:-10, 1:-27, 2:-20, 3:-17, 4:-13, 5:-20, 6:0, 7:-27, 8:-21, 9:-96, 10:-17, 11:0, 12:0
Normal mixer raw underrun counters: partial=0 empty=0
1 Tracks of which 1 are active
Name Active Client Type Fmt Chn mask Session fCount S F SRate L dB R dB Server Main buf Aux Buf Flags UndFrmCnt
none yes 6160 6 1A000004 00000003 22 61440 A 3 96000 0 0 005BA520 0xae0bd000 0x0 0x000 45792
0 Effect Chains

And on Nougat with ARISE

Output thread 0xb6179000 type 0 (MIXER):
Thread name: AudioOut_15
I/O handle: 21
TID: 671
Standby: no
Sample rate: 48000 Hz
HAL frame count: 1920
HAL format: 0x1 (pcm16)
HAL buffer size: 7680 bytes
Channel count: 2
Channel mask: 0x00000003 (front-left, front-right)
Processing format: 0x1 (pcm16)
Processing frame size: 4 bytes
Pending config events: none
Output device: 0x8 (WIRED_HEADPHONE)
Input device: 0 (NONE)
Audio source: 0 (default)
Normal frame count: 1920
Last write occurred (msecs): 16
Total writes: 30172
Delayed writes: 0
Blocked in write: yes
Suspend count: 0
Sink buffer : 0xb617b000
Mixer buffer: 0xb5311000
Effect buffer: 0xb617d000
Fast track availMask=0xfe
Standby delay ns=3000000000
AudioStreamOut: 0xb6149348 flags 0x8 (DEEP_BUFFER)
Frames written: 57930240
Suspended frames: 0
Hal stream dump:
Thread throttle time (msecs): 1228
AudioMixer tracks: 0x00000003
Master mono: off
FastMixer not initialized
Stream volumes in dB: 0:-10, 1:-31, 2:-35, 3:-28, 4:-28, 5:-35, 6:0, 7:-31, 8:-25, 9:-96, 10:-28, 11:0, 12:0
Normal mixer raw underrun counters: partial=0 empty=0
2 Tracks of which 1 are active
Name Active Client Type Fmt Chn mask Session fCount S F SRate L dB R dB Server Main buf Aux Buf Flags UndFrmCnt
1 yes 29842 3 00000005 00000003 497 7688 A 3 96000 0 0 010FE000 0xb617b000 0x0 0x001 3844
0 no 29842 3 00000001 00000003 497 7688 I 0 96000 0 0 00000000 0xb617b000 0x0 0x000 0
0 Effect Chains

In the result I'll stay with the CM13 till next poweramp update. With direct DAC output battery lasts forever, and sound quality is impossible to beat with any current software tricks.

Better bass was only due to limiter in the chain, turning it on in poweramp results in same bass improvemnt.