xtcm, no idea.
AOL/Gintaras, just your (and my) bad luck...battery went flat. I was going to test the 24/192 to see if it'll work but even 24/96 didn't (which I could have sworn that it did before). Anyway need a battery charge and test tomorrow but I'm kinda busy in the next few days.
Edit: with a little charge I managed to do some quick functionality test.
USB: up to 24/192
Optical: up to 24/96
Therefore it conforms to a standard USB DAC.