Kodi Community Forum

I don't see a way to get BitPerfect audio in XBMC on OSX. Proof being Audio quallity is worse when compared to other players like Audirvana.
In XBMC all i see is resampling quality. Had it been bitperfect, there would no resampling.

I don't know about OS-X but you certainly get bitperfect on Windows and Linux, resampling is only carried out if your audio hardware does not support what's contain in the audio source. If you have capable hardware then to get bitperfect audio, Output Configuration needs to be set to Best Match and XBMC's internal volume has to be set to 100%.

same on osx like on all other platforms - so yep - what jjd-uk stated ...