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Output 解説 - foobar2000 Wiki
http://foobar2000.xrea.jp/index.php?Output%20%E8%A7%A3%E8%AA%AC

Foobar2000:Preferences:Output - Hydrogenaudio Knowledgebase
http://wiki.hydrogenaud.io/index.php?title=Foobar2000:Preferences:Output#Output_Format

> Controls the audio data format passed to the operating system / audio drivers / etc. You should refer to your soundcard's documentation to find the optimal setting;
> using bit depth higher than supported by your hardware might work but will not improve output audio quality in any way and may degrade performance.
>
> Note that this option is not available with some output modes such as ASIO - ASIO architecture doesn't support variable data formats by design, the format that needs to be sent is determined by the driver.