[danielknng]

I'm aware of that, but Apple has some 192 kHz music in their catalogue.

Since this is a headphone clearly intended to be used with Apple Music, I was still wondering why they chose to "just" go with 48 kHz.

Like... was there a technical reason?

[jasomill]

Possibly a legal reason: the product is a headphone that outputs audio, not a DAC that outputs an electrical signal, so unless the drivers have meaningful ultrasonic frequency response, claiming high sample rate support is arguably false advertising regardless of what the internal DAC is capable of.