Which SBCs support which bitrate/samplerate?

Somewhere else i did read this about Odroid:

Is that only true for HAT DACs or does that also affect HDMI?
A list would be nice which SBC can do what bitrates/samplerates.

Can RPi 3, RPi 4, RPi Zero and Odroid C2 handle 32 bit / 384 kHz PCM and DSD256 over HDMI?

And up do which bitrates/samplerates with a HAT can any of this board handle?

Using I2S: Odroid C1+ can, Odroid N2 can, Odroid C2 cannot.

The Volumio version for XU4 does not have a usable i2s interface.
But, as a side note: it is an excellent board for a USB DAC and a very suitable snapcast server in the currently (jan 2020) sold 9$ (!!) mc1 version.
Imagine a 2Ghz sbc for that money !!! see www.hardkernel.com.
Also note that the Odroid DACs only work on C1 and C2 as a HAT, on N2 you have to wire them…

So the C1+ is the best overall board?

How is the performance with the C1+ with just 1GB RAM?

What about HDMI?
What about the RPi’s?

The N2 is way to expensive here in Germany.
And good USB DACs that can handle this bitrates/samplerates are also expensive.