DSD over PCM not working with RPi 3 B+

Hello folks

I used Volumio on Virtual Box and my Rotel A12 (WM8740 24/192) and I had absolutely no issues playing music with DSD over PCM
Now I bough recommended device (Raspberry Pi 3 B+) and it does not work anymore

It works on mini jack

Rotel A12 is detected properly but that is all - there is a silence while playing
Is RPi is not capable of doing that?

volumio@xan:~$ lsusb -t
/: Bus 01.Port 1: Dev 1, Class=root_hub, Driver=dwc_otg/1p, 480M
|__ Port 1: Dev 2, If 0, Class=Hub, Driver=hub/4p, 480M
|__ Port 1: Dev 3, If 0, Class=Hub, Driver=hub/3p, 480M
|__ Port 1: Dev 5, If 0, Class=Vendor Specific Class, Driver=lan78xx, 480M
|__ Port 3: Dev 11, If 0, Class=Audio, Driver=snd-usb-audio, 480M
|__ Port 3: Dev 11, If 1, Class=Audio, Driver=snd-usb-audio, 480M
|__ Port 3: Dev 11, If 2, Class=Application Specific Interface, Driver=, 480M
|__ Port 3: Dev 11, If 3, Class=Human Interface Device, Driver=usbhid, 480M

volumio@xan:~$ aplay -l
**** List of PLAYBACK Hardware Devices ****
card 0: ALSA [bcm2835 ALSA], device 0: bcm2835 ALSA [bcm2835 ALSA]
Subdevices: 7/7
Subdevice #0: subdevice #0
Subdevice #1: subdevice #1
Subdevice #2: subdevice #2
Subdevice #3: subdevice #3
Subdevice #4: subdevice #4
Subdevice #5: subdevice #5
Subdevice #6: subdevice #6
card 0: ALSA [bcm2835 ALSA], device 1: bcm2835 ALSA [bcm2835 IEC958/HDMI]
Subdevices: 1/1
Subdevice #0: subdevice #0
card 5: R20 [Rotel USB Audio 2.0], device 0: USB Audio [USB Audio]
Subdevices: 1/1
Subdevice #0: subdevice #0

EDIT: it works only in USB 1.0 mode