so you try to play 192kHz with a device that will take at most 96. one obvious remark is that it's not going to happen. now what is really happening is more mysterious. depending on the driver used and your player and maybe windows setting(I'm guessing you're on Windows), the result could be nothing, some errors, or resampling done by somebody. what you want here is to decide who's doing the resampling so that you know it's going to be done more or less properly.
windows mixer can do that but audiophiles usually don't like that solution and consider it subpar. you can add a SOX resampler to foobar as you're already using that. most people seem to find SOX pretty good. you can even pick the component that only resamples a given sample rate, so you might use that if you like to only resample 192khz files to 96khz.
beyond that comes the mater of how you output the signal from foobar. if the driver has something like an ASIO output (or WASAPI), then the DAC should get what you set foobar to output. but if you're going through Direct Sound(DS) and windows' default mixer, then windows might resample again to whatever setting you have in windows for you Centrance DAC. so in that later situation, you'd want windows to be set to the same sample rate you're using in foobar(so that windows leaves the signal alone).
if it seems complicated, it's only because I explained several situations. you only have to deal with one and that shouldn't take too much of your time.