Your audio device will determine your Windows setting need. My Sony TA-E9000ES will accept up to a 24/96 digital input, so, that's my chosen Windows setting. My DAT recorder however will only accept up to 16/48; and, therefore, it requires me to re-set Windows. Of course, I could re-set Windows to match just about any file size found in my computer's music library up to 24/192; but, it seems, when set to 24/96, up-sampling everything not already stored at 24/96, everything sounds as good as anything I've heard from my digital audio library, so that's where I've set it. Only occasionally, for DAT recording, do I need to re-set Windows to be able to accommodate recording to that specific audio device.
Back to you, since your audio device is the computer you could up-sample everything to 24/192 and listen to your computer's audio library at that rate from your computer's speakers, or from external speakers, that's to say, if you're using the computer's DAC. If you are outputting from USB to an external DAC, the DAC will determine what Windows setting you will need to use. BTW, you can still download 24/192 stuff, assuming you've got the space for files so big and a media player on your computer which will play those big files. You might do that in anticipation that someday you may get a better external DAC than you're using today. Until then, you would just need to set Windows 7 to down-sample to accommodate what ever external DAC you've got now.
Edited by sterling1 - 10/17/11 at 2:15pm