So I set the jumpers for 192 but leave the oversampling off? I read the following in a review by Doug Schroeder of the Minimax DAC in Dagogo.com that would seem to support this :
"In order to test the consistency of the 32 bit upsampling I tried several tracks fed to the Minimax via 16 bit/44.1 and then 24 bit/192, with the Cambridge Audio Azur 840C connected via digital coaxial cable. The Azur’s digital output can toggle between these two signals on the fly with the remote. There was no discernible a difference in sound between the two modes as they were treated by the Minimax.
Similarly, I fed both the standard Redbook signal as well as the upsampled output from the Ayon CD-5 into the Minimax. Again, no discernible difference was heard, even when switching on the fly. It appears there is no significant advantage to sending an upsampled signal to the Minimax; you get the same result either way. This speaks to the consistency of the processing through the Sabre chip. This is great news for people with lower-quality streaming audio. I use a Sonos Digital Music System, which only outputs 16/44.1, but with the Minimax DAC it will have the same sound as if it was a high-end player’s signal being sent to the DAC. The Manual mirrors ESS’s specifications in that all sources are upgraded to a 32 bit and 32 KHz, 44.1 KHz, 48 KHz, or 192 KHz (except USB) sampling rates. In other words, you get the full potential of the highest caliber chip from ESS Technology in a tidy package. (my emphasis)
It is difficult to exaggerate the importance of this revelation. This fairly makes “Hi Rez” downloads a moot feature. If Hi Rez streams at 24 bits, but one can take plain old streaming audio at 16 bits and get the same result, there’s not much incentive to pursue costly downloads. Alternatively, there’s a lot of incentive to gravitate toward music websites like Rhapsody, or one of my new favorites, Lastfm.com; the final outcome as treated by the Minimax is theoretically better than your typical Hi Rez sound! I say theoretically, as I have not actually compared Hi Rez files to those upgraded by the Minimax. However, there is no mistaking the upgrade to the sound of even a 24 bit signal from a Redbook player."
Am I off-base here?.....