Also USB C is not a usb format.
Indeed.
It is all about UAC1 and UAC2.
USB Audio Class 1 is from 1998 hence USB1
The standard itself doesn't impose any limitation on sample rate.
Class 1 is tied to USB 1 Full Speed = 12 MHz
Every millisecond a package is send.
Maximum package size is 1024 bytes.
2 channel * 24 bit * 96000 Hz sample rate= 4608000 bits/s or 576 Byte/ms
This fits in the 1024 byte limit.
Any higher popular sample rate e.g. 176 kHz needs 1056 bytes so just in excess of the maximum package size.
This is why 2 channel 24 bit 96 kHz is the limit when using UAC1 even if the PC runs USB2 and/or 3.
It also explains why you needed a third party driver in the past on Win as UAC2 was implemented as late as 2017 in Win10
UAC2 (2009) uses High Speed so you need USB2.
As the data rate of High Speed is 40 times Full Speed, there is no limitation in sample rate.
Even excessive rate like 768 fits in without a problem.