[hopkins]

Innocent question, but : what is the point of having a DAC that can play 192KHz data ? 
 
- high resolution music is not readily available
- for the price, it seems you can get better quality DACs that play only 44Khz rather than high res capable DACs (just got a Wadia 25 DAC for a very reasonable price).
 
So : what is the point ?

 

[Ham Sandwich]

192 kHz is for studios.  Record and edit at 192 kHz then downsample for mere mortals to listen to.  The good studios have the gear to do 192 kHz right.  It's crazy for end user consumers to try to do the gear to do 192 kHz right and you wouldn't hear a difference anyways between that and 96 kHz.
 
A good related question would be if it is even beneficial for studios to record and edit at 192 kHz rather than 96 kHz.