USB Audio Device "EPSON ELPDC30" Not Recognized on macOS 26 (Tahoe)

<Summary> On macOS 26 beta 1, the EPSON ELPDC30 is recognized as a USB audio device, but the sample rate appears as 0Hz in Audio MIDI Setup.app, resulting in no audio input. On macOS 26 beta 4, the device is no longer recognized as a microphone input and does not appear in Audio MIDI Setup.app.

<Steps to Reproduce>

1. Connect EPSON ELPDC30 via USB
2. Open System Settings -> Sound -> Input
3. Open Audio MIDI Setup.app and check the format

<Actual Results>

• Beta 1: Device is recognized, but sample rate is 0Hz. Manually changing to 48000Hz in Audio MIDI Setup.app allows audio input.
• Beta 4: Device is not recognized as an input source. It does not appear in Audio MIDI Setup.app, making the previous workaround unusable.

<Expected Results> The USB audio device should be recognized as a microphone input, with a valid sample rate (e.g., 48000Hz) allowing audio capture.

<Version / Build> macOS 26 beta 4 (25A5316i)

<Notes>

• Logs Attached:
  • usbaudiod log differences between beta 1 and beta 4 (usbaudiod.txt)
  • CMAudioFormatDescriptionCreate error: (CMAudioFormatDescriptionCreate.txt)
• In beta 1, manually changing the sample rate in Audio MIDI Setup.app to 48000Hz worked as a workaround.
• In beta 4, the device no longer appears as an input source, making the workaround unusable.
• On Sequoia, even when 0Hz is shown in Audio MIDI Setup.app, the OS automatically uses 48000Hz internally. -> This suggests there may have been changes in the internal flow of USB audio device handling in macOS 26.

<Questions>

1. Is this behavior due to changes in USB audio handling in macOS 26?
2. Is there a recommended way for application developers to programmatically set a valid audio format (e.g., sample rate) for USB audio devices?
3. Is there any way to specify a format for devices that do not appear in Audio MIDI Setup.app?