I have a problem with my usb->spdif converter on 24/88 too, now that does drive me crazy and i actually avoid 24/88 but do have one. I haven't noticed the 24/96 hiss though. I will listen to see if that comes up on mine, think most of my 24 bit stuff is actually 24/48 but i know i have some 96.
Hifiman 801 Appreciation thread - Page 20
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