Can DOS 2 Phantoms reproduce acoustic programme above 24kHz?

[ICUDoc]

To me, struts, your question doesn't quite make sense.
There is no such thing as acoustic output above 24kHz (which is 24kS/s), inasmuch as humans can't hear that frequency, so it isn't really acoustic, let alone relevant anymore..
Do you perhaps mean "Can DOS2 Phantoms decode higher sample rates than 44.1 or 48kHz?"
At the end of the day, whether there is output at or above 24kHz is irrelevant- the question might be whether high-sample rate material results in better sound in the AUDIBLE spectrum (20-20 000Hz)?
And to that, I do not know the answer....