Stu is right, there are receivers now that can handle 192kHz though I don't think they're that common yet - only manufacturers I know of are
AKM, Cirrus and Burr-Brown, and I am only aware that AKM has 192kHz models. But I also haven't seen an official word that SPDIF - which as daniel422 said supported only up to 96kHz - has been updated to handle 192kHz. And even if that were the case, which source outputs 192kHz on its coax or optical digital out? I don't doubt they can handle it but the feature has no practical use.
This DAC looks portable as in that you can carry it around. It's still too large and power hungry to be used away from an AC socket. But I believe its intended use is for professionals who need to carry it around to do their work. Or serving as a versatile DAC sitting on your home entertaintment system shelf.
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