Correct me if I'm wrong, but all the usb audio ICs that can handle 24/96 or more (let alone adaptive or async mode) need some kind of firmware configuration and do not work out of the box like the pcm270x and the likes.
So if you got the required programming/hardware skills or if you are eager to learn (this is not going to be easy or fast), you can possibly make your own USB 24/96+ receiver.
The easy way is to incorporate a module that is capable of 24/96+ (you need drivers and the right IC for sampling rates more than 96K or 24bit from USB if you are using XP, I'm not sure about 7 or linux) or a product like m2tech usb to spdi/f converter.