Think I should share how i got right frequency rate on Debian 12, with only ALSA (and its Kodi installation from backports), width my USB Dac Maverick Audio Tube Magic D2, HDMI to Nvidia card and motherboard soundcard disabled in bios.
After installation it was flipping order of card on reboot, so the first thing I did was to set index for the cards.
IN /etc/modprobe.d/sound.conf
options snd_hda_intel index=0
options snd-usb-audio index=1
Then I wanted to fix that ALSA set frequency rate on my USB card to 48000 Hz, what ever I played. What I understand format S24_3LE is standard for USB 2.0 (old computer), ALSA would only put out 16 bit format via USB, for some reason.
So I created a .asoundrc in my home directory, with following sink configuration:
pcm.device{
type hw
card 1
device 0
format S24_3LE
channels 2
}
pcm.!default{
type plug
slave.pcm "device"
}
As I mostly play music and mostly by Spotify and other mp3 files and wav files and even sometimes CDs, wanted to have default mixing to 441000 Hz, if there is mixing (do not know really as the USB card is hw i.e. Direct hardware device without any conversion). But added in /etc/modprobe.d/sound.conf the line:
defaults.pcm.dmix.rate 44100
Hope this might be helpful for some one else.