SONY TA-ZH1ES, Kernel 5.8.18-200.fc32.x86_64, pulseaudio 13.99.1-rebootstrapped

daemon.conf

# ~/.config/pulse/daemon.conf
default-sample-format = float32le
default-sample-rate = 96000
avoid-resampling = yes
resample-method = soxr-vhq

# default-sample-rate = 384000
# -> unstable, sometimes pulseaudio could not play sound.

pacmd list-sinks.txt

$ pacmd list-sinks
2 sink(s) available.
  * index: 0
	name: <alsa_output.usb-Sony_Corporation_TA-ZH1ES-00.iec958-stereo>
	driver: <module-alsa-card.c>
	flags: HARDWARE DECIBEL_VOLUME LATENCY 
	state: RUNNING
	suspend cause: (none)
	priority: 9048
	volume: front-left: 65536 / 100% / 0.00 dB,   front-right: 65536 / 100% / 0.00 dB
	        balance 0.00
	base volume: 65536 / 100% / 0.00 dB
	volume steps: 65537
	muted: no
	current latency: 101.15 ms
	max request: 75 KiB
	max rewind: 75 KiB
	monitor source: 0
	sample spec: s32le 2ch 96000Hz
	channel map: front-left,front-right
	             Stereo
	used by: 1
	linked by: 1
	fixed latency: 100.00 ms
	card: 0 <alsa_card.usb-Sony_Corporation_TA-ZH1ES-00>
	module: 6
	properties:
		alsa.resolution_bits = "32"
		device.api = "alsa"
		device.class = "sound"
		alsa.class = "generic"
		alsa.subclass = "generic-mix"
		alsa.name = "USB Audio"
		alsa.id = "USB Audio"
		alsa.subdevice = "0"
		alsa.subdevice_name = "subdevice #0"
		alsa.device = "0"
		alsa.card = "1"
		alsa.card_name = "TA-ZH1ES"
		alsa.long_card_name = "Sony Corporation TA-ZH1ES at usb-0000:00:14.0-5, high speed"
		alsa.driver_name = "snd_usb_audio"
		device.bus_path = "pci-0000:00:14.0-usb-0:5:1.0"
		sysfs.path = "/devices/pci0000:00/0000:00:14.0/usb1/1-5/1-5:1.0/sound/card1"
		udev.id = "usb-Sony_Corporation_TA-ZH1ES-00"
		device.bus = "usb"
		device.vendor.id = "054c"
		device.vendor.name = "Sony Corp."
		device.product.id = "0bda"
		device.product.name = "TA-ZH1ES"
		device.serial = "Sony_Corporation_TA-ZH1ES"
		device.string = "iec958:1"
		device.buffering.buffer_size = "76800"
		device.buffering.fragment_size = "19200"
		device.access_mode = "mmap"
		device.profile.name = "iec958-stereo"
		device.profile.description = "Digital Stereo (IEC958)"
		device.description = "TA-ZH1ES Digital Stereo (IEC958)"
		module-udev-detect.discovered = "1"
		device.icon_name = "audio-card-usb"
	ports:
		iec958-stereo-output: Digital Output (S/PDIF) (priority 0, latency offset 0 usec, available: unknown)
			properties:
				
	active port: <iec958-stereo-output>

stream0.txt

#/proc/asound/card1/stream0
Sony Corporation TA-ZH1ES at usb-0000:00:14.0-5, high speed : USB Audio

Playback:
  Status: Stop
  Interface 1
    Altset 1
    Format: S16_LE
    Channels: 2
    Endpoint: 1 OUT (ASYNC)
    Rates: 44100, 48000, 88200, 96000, 176400, 192000, 352800, 384000, 705600, 768000, 1411200
    Data packet interval: 125 us
    Bits: 16
    Channel map: FL FR
  Interface 1
    Altset 2
    Format: S32_LE
    Channels: 2
    Endpoint: 1 OUT (ASYNC)
    Rates: 44100, 48000, 88200, 96000, 176400, 192000, 352800, 384000, 705600, 768000, 1411200
    Data packet interval: 125 us
    Bits: 24
    Channel map: FL FR
  Interface 1
    Altset 3
    Format: S32_LE
    Channels: 2
    Endpoint: 1 OUT (ASYNC)
    Rates: 44100, 48000, 88200, 96000, 176400, 192000, 352800, 384000, 705600, 768000, 1411200
    Data packet interval: 125 us
    Bits: 32
    Channel map: FL FR