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So, a 24/96 DAC should be able to perfectly reproduce frequencies of up to 48kHz, and a 24/192 DAC should be able to reproduce frequencies of up to 96kHz. Given that the upper limit of human hearing is in the low 20 kHz range, I am highly skeptical of claims that there is an audible difference between the two.
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JAES experiments back in the early 80s provided evidence to suggest that even some highly trained audio engineers could not reliably detect the existence of 16K or 18K brickwall filters even when the musical program contained frequencies well above 20K and the speakers used could respond to frequencies up to 40K !. They all managed to detect the 14K filter...



















