You are looking at the wrong information. Optical only goes up to 24/192.
It uses 2x PCM1795. If you did more research you would have found out.
Wrong.
The Optical In only goes up to 96...
http://helpguide.sony.net/ha/haps1/v1/en/print.html
CHAPTER [35]
"Only the LPCM 2ch audio format can be played when the signal is input through the OPTICAL IN or COAXIAL IN jack. (The HDD AUDIO PLAYER supports the LPCM format with sampling frequencies up to 96 kHz for signals input through the OPTICAL IN jack. 176.4 kHz and 192 kHz sampling frequencies are not supported.)"
SIBILANTZ:
Here is the bulk of what else it can play from music on the internal drive:
DSD (DSF, DSDIFF)
Extensions: .dsf, .diff
Sampling frequency: 2.8224 MHz, 5.6448 MHz
LPCM (WAV, AIFF)
Extensions: .wav, .aif, .aiff
Sampling frequency: 44.1 kHz, 48 kHz, 88.2 kHz, 96 kHz, 176.4 kHz, 192 kHz
Quantization bits: 16 bits, 24 bits, 32 bits (*)
* 32-bit playback is only possible for files in WAV format.
FLAC
Extensions: .flac, .fla
Sampling frequency: 44.1 kHz, 48 kHz, 88.2 kHz, 96 kHz, 176.4 kHz, 192 kHz
Quantization bits: 16 bits, 24 bits
ALAC
Extensions: .m4a
Sampling frequency: 44.1 kHz, 48 kHz, 88.2 kHz, 96 kHz, 176.4 kHz, 192 kHz
Quantization bits: 16 bits, 24 bits
MP3 (MPEG-1/2 Audio Layer-3)
Extensions: .mp3
Bit rate: 64 kbps - 320 kbps
Sampling frequency: 44.1 kHz, 48 kHz
Quantization bits: 16 bits