Not sure about that... when 100mbps hubs started rolling out, there were 10mbps ones that actually ran better... same goes for the 100/1gbit change. Eventually the higher capacity cheap versions got good/better enough. But just because the sample rates are higher, doesn't mean the parts/materials are better.
You're right, it doesn't - a high-quality 44.1k DAC will out-perform a low-quality 192k DAC any day. But device manufacturers (especially when it comes to phones) are generally not using high-quality DACs. As I said, I wish phone manufacturers advertised which DACs they were using.
A hub is different. A hub is a device you buy specifically for its networking performance. On the other hand, 99% of the market doesn't buy their phone for its audio quality.
