A: If device has frequency other than frequency of the music files Neutron has to convert (resample) music file's audio data to the output frequency, otherwise music will play with low or high speed.

If your device supports Hi-Res Audio, e.g. offers more than single frequency (you can see it in Audio Hardware -> Frequency settings) then you could activate Audio Hardware -> Follow Source Frequency option which instructs Neutron to set device frequency to the frequency of the playing file, in this case no resampling will happen and you can achieve bit-perfect playback.

Read more about Resampling feature of Neutron.