
There are several interesting questions here. Firstly, the easiest one. Just use the inexpensive J. River Media Center (JRMC) software to bypass Windows Media Player (WMP). As you may know, WMP on Vista and Windows 7 always dithers the output, so you cannot get bit-perfect data to your DAC in this way.
Use the WASAPI Event Style mode of JRMC and guaranteed bit perfect out of your PC and you're done with this task.
Regarding 192/24, firstly, my recommendation is to start with files recorded natively in this format. 2L of Norway has many free sample tracks available. Reference Recordings has many releases in 176/24 also.
If your ears are sensitive enough, and even with relatively modest playback gear, you should notice a definite improvement in smoothness that becomes really apparent as one goes to higher and higher levels of gear.
The high resolution files are available as uncompressed .wav, Windows Media Lossless, or FLAC, as you prefer.
And yes, often high resolution files are or rather have to be mastered quite differently from the 44/16 type, as khaos pointed out. Watch out for junky 44/16 that have been magically transformed into 96/24 or higher. Although upsampling may help in various ways, better to start with real, native high rez recordings in the first place.
TOSLINK is a second-rate interconnect compared to S/PDIF on RCA or AES3 on XLR. It's higher jitter, and will sound a little dull or blurred compared to the others.
wait, so TOSLINK is no good?
question: between TOSLINK and USB, is one better than the other?








