Trying to decide on a desktop USB DAC, and I'm noticing quite a few nice looking ones that only accept 24/96 over USB. Should I try to find one that is also non-upsampling, Asynchronous USB but accepts 24/192 files? I've noticed HD Tracks has started carrying a good number of tracks in this format. Is there a noticeable difference between this and 24/96, or is 24/192 just "the latest and great" and so people want it for chiefly the placebo effect of having "better stats"? What's the real impact of 24/192?
Thanks in advance!