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Though smartphones can be used to listen to music, they can't compete with high-end music players. Toward the top of that list is Sony's NW-ZX707 Walkman.
MHz refers to the samples per second, not the pitch. CD audio for example is 16-bit/44.1kHz. What that means is there are 16-bits of sampling (audio) taken 44,100 times per second. DSD on the other hand is 1-bit samples taken 11.2 million times per second, this is referred to as DSD256. What that translates to is a digital wave that looks a lot closer to an analog wave than a CD does. It has nothing to do with the frequency of listening in this case.
MHz refers to the samples per second, not the pitch. CD audio for example is 16-bit/44.1kHz. What that means is there are 16-bits of sampling (audio) taken 44,100 times per second. DSD on the other hand is 1-bit samples taken 11.2 million times per second, this is referred to as DSD256. What that translates to is a digital wave that looks a lot closer to an analog wave than a CD does. It has nothing to do with the frequency of listening in this case.
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I think this article covers it more succinctly https://en.wikipedia.org/wiki/Nyquist%E2%80%93Shannon_sampling_theorem
edit:
also relevant: https://en.wikipedia.org/wiki/Delta-sigma_modulation#