Microsoft don’t seem very serious about a number of things one thinks they should be. It took them, what, 15 YEARS before they built USB Audio 2.0 (UAC2) support into the OS itself?
As far as I know (I’ve not used Windows for anything audio related since about 2008, and have never used Equalizer APO in my own setup), you’re limited to non-exclusive WASAPI and can’t use ASIO, so I’d assume automatic rate/depth switching isn’t possible.
If it was me, I’d choose whatever the native sample rate and bit-depth was for the majority of my content.
Does that actually work correctly when streaming lossless and hi-res files via an Apple Music subscription?
I didn’t even realize it worked with local content on macOS 12.3.
And based on when the last update was made, it’d definitely need Rosetta2 to run on the new Apple Silicon machines - if it works at all.
At this point, all of the software I use, commercial or otherwise, has native Apple Silicon support. Since getting my Studio units, and my 4th MBP 16" (AS), none of those machines even has Rosetta2 installed on it.