WINSONIC sample rate problem

If winsonic is enabled in sound settings and sample rate is set to 44100, the error message “DSP Sample rate must be 48000.” occurs.

Is the condition to activate winsonic when the sample rate is 48000? Or is it when it is over 48000?

Also, I wonder if bMatchHardware is not turned on and can be activated even when it is set to the default value of 0.

The condition is that the sample rate must be exactly 48000 for winsonic.
Disabling or enabling bMatchHardware will not affect the outcome here if the system sample rate is anything other than 48kHz.