Our DAC2 D/A converter will provide exactly the same performance at either 96 kHz of 192 kHz. However, in most cases, many A/D converters (used to record the music in the studio) achieve better performance at 96 kHz than they do at 192 kHz. But, these differences will be very small.
If a track is available in both a 192 kHz and 96 kHz format, there is a very good chance that they are both derived from the same 192 kHz master. Therefore, the 96 kHz version will be no better than the 192 kHz version. If the master was 192 kHz, the 96 kHz down-conversion may be slightly lower quality (due to the extra down-conversion process). But any differences should be entirely inaudible because the down-conversion process is highly transparent when executed with a high-quality mastering system.
Bottom line, we would not recommend spending extra money to get the 192 kHz version if a 96 kHz version is available. Buy more music instead.
Audio Myth - "24-bit Audio Has More Resolution Than 16-bit Audio" - John Siau (Aug '14)
What is High-Resolution Audio? - Part 1 - John Siau (Jul '14)
DAC2 HGC Review - Erick Lichte, Stereophile (Jan '14)Asynchronous Upsampling to 110 kHz - White Paper by John Siau (Jul '10)
In some cases, upsampling will improve the output of your D/A converter. The low-pass filters incorporated into the upsampling process will essentially replace the filters in your D/A converter. If the upsampling software has better filters than those built into the D/A, then you may see an improvement.
Caution: Do not remove the internal safety cover that encloses the AC power entry.
Note: The cover is designed to fit tightly against the side of the unit.