Audio channel is fine set to 8 channel, it's what I would set it at.
Unless you watching Blu-ray movies I doubt 192Khz would really help, setting it to 96KHz might make the workload easier.
DAC is an Digital (zeros & ones) to Analog (wave) Converter,
Audio is stored and processed in digital form (Zeros & Ones), but amplifiers work in analog (wave), headphone jacks are analog (wave), we hear in analog (wave).
The Xonar DX's headphone output is high impedance, too high for 50-Ohm (PC360) headphones, so it is not the best thing for working with your PC360.
An amplifier that has an built in impedance of 5-Ohm or lower would be better.
A solid state or hybrid amplifier would work,
But not a pure tube amplifier, which are better for high Ohm headphones, like 150-Ohm to 600-Ohm.