I don't care about the crap hi-fi manufacturers say ...
At first: neither do I understand your harsh tone (which could also need some de-emphasis by the way) nor your continuous misinterpretation of this issue.
Risking to feed the troll - so is Benchmark a "crap hi-fi manufacturer" now? Together with RME, I'd rather say that they are one of the most professionals around and deserve a little bit more respect. Also, you don't seem to he too familiar with the métier as then you can count in ESS - the chipset manufacturer himself - as laymen as well, since they state de-emphasis support at multiple sample rates also.
... read the red book (bible for mastering, encoding and decoding of audio CDs) as well as dxd and dsd specification manual.
From any specification, even when only stating 44.1 kHz, one can hardly extrapolate that no source could ever come along with pre-emphasis at a different sample rates.
Graying out the option on higher sampling rates doesn't make any sense ...
In fact it does, should the de-emphasis not be supported on a given input sample rate.
... what if I'm currently imputing high sampling rate or dsd and I wanna play cd later how am I supposed to change the settings?
That is what one has the "auto" mode for. However, the "on" setting is supposedly an override function, hence it makes no sense for it to act differently depending on the input sample rate. In case of missing flags one of course has to fiddle around manually which is the whole point of having this (great) option (not that this general issue would have anything to do with a specific sample rate). If not supported anyway, "on" shouldn't be an option in that moment (seems logical to me at least).
Besides I don't see how is it confusing, it's clearly explained in the rme user manual, if you're manipulating the settings without understanding what they do the consequences are on you.
No, despite its general verbosity, that specific part is not covered by the manual which I consulted first, no worries.
Let's wait for MC's reply who will hopefully follow up with his usual technical, highly respected expertise. After all, this thread is for suggestions and not about arguing about the proposition to begin with.