English TL;DR: You need to set exactly the same default format (sample rate and bit depth) for both the input and output device of US-366 in Windows audio configuration. If they have different configs, one of them will be randomly unavailable.
近日购买了一台TASCAM US-366，发现拔出耳机后音频输出无法使用（播放软件点击播放不走进度条）。重新插拔USB有可能恢复正常。网上对此问题资料很少。经过多番查找，发现驱动的release notes里面有一行小字：
When using a non-ASIO driver with a recording application, the same sampling rate setting must be used in the Properties settings of both the Recording and Playback tabs of the Sound Control Panel and in the project settings of the recording application.
也就是说在使用一般的音频播放软件播放时，必须在系统音频设置里面把US-366的输入和输出比特率设成相同的选项，否则视设备初始化顺序可能输出无法使用。