HTC's flagship phone is getting audio help from Harman Kardon

[B0WIE]

That is the problem you are not getting? Do you know what a DAC is and why without it the software you want on the other phones is worthless. DAC- digital to analog converter . Remember the chip I mentioned.

You misunderstood the article. No where does it state that the DAC or speakers are unique to the HK edition. There is no "special chip" required in interfacing an D/A converter with software. The converter itself is the chip.

The 24/96 converter is a moot point in some aspects as the amp is inadequate for taking advantage of it and that's assuming that a person even has headphones which can reproduce the nuances (many of which aren't adequately driven from a phone). And, 24/96 music is such a minuscule part of the market that even getting the music to begin with is another, even bigger, issue entirely.
With that said, it would be cool to have a higher quality DAC, not because of potential 24/96 benefits, but because of the potential, small improvement in resolution one typically gets from higher-end hardware.