Whatever may be the subjective judgement, it's good to know -and as far as I've been informed- that all Android OS players converts 44.1kHz and 24 bit to 48kHz and 16bit. So there's definitely some modification in the case of i.e. FLAC music streams with these attributes. This is some kind of Android limitation/deficiency which of I never could understand it's true reason, and mostly why it isn't fixed since so long and seems just very odd BTW.
On the "subjective" side: I mostly listen to 44.1kHz/16bit lossless FLAC or "casual" mp3. Tho didn't tested much so far, but I guess that both with KODI or with the HiMusic Player it has a quite "acceptable" SQ. I don't have much reference, but it's definitely different from my laptops on-board soundcard (tho' it also isn't a big deal on it's own) with Jriver. HiMedia sounds a bit harsher and less controlled and with some more amount of bass. But it's a lot in here that must be depending on the Playback software, as i.e. Jriver has a much smoother and fluid SQ compared to the other mainstream Players on Windows. So that also applies to Android, so it's up to ones preferences to find the right music playback app for it's taste, and optionally get the most out of the DACs capabilities. E.g. Poweramp is a good choice to start with, as I have immediately detected the difference as some more calmer and controlled overall SQ compared to the KODI or the stock music player. But there are lots more options from PlayStore that are referenced as "Hi-Fi" playback apps like HibyMusic or Neutron. And here's a list of other suggested ones that I've got from another forum:
AIMP
foobar2000
n7player
NRG Player
PlayerPro
Pulsar Music Player
Basically I wouldn't think that HiMedia Boxes would have such a high quality DAC integrated, rather some entry-level one, but I guess -and hope so- that it's maybe from the better ones in this category. Also funny that how soundtracks while watching movies, always sounding somehow more dynamic and impressive, even on my "budget" Stereo Active Genius SP-HF1250B speakers linked straight up to the Q10 Pro's RCAs (could be placebo, but it just happens all the time

).