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The spec currently says: "maxNumberOfChannels is the maximum number of channels that this hardware is capable of supporting. If this value is 0, then this indicates that maxNumberOfChannels may not be changed." I believe the second maxNumberOfChannels should be numberOfChannels.
Web Audio API issues have been migrated to Github. See https://github.com/WebAudio/web-audio-api/issues
Closing. See https://github.com/WebAudio/web-audio-api/issues for up to date list of issues for the Web Audio API.