It depends what filter the dac has a 192khz dac normally uses a 0.45/0.55 filter at all sample thats linear responce to 21.6k at 48khz , 43.2k at 96khz , 86.4k at 192khz
A dac using this filtering will upsample and then back downsample to avoid aliasing disortion
This paper explains it better
http://www.digitalaudio.dk/media/3Tradeoff_of_192_kHz.pdf
A dac using this filtering will upsample and then back downsample to avoid aliasing disortion
This paper explains it better
http://www.digitalaudio.dk/media/3Tradeoff_of_192_kHz.pdf