I'm pretty sure the latest DSP speakers all have 24/192 DACs anyway. Try to feed them 192k audio, and interface protocols will drop it to 96k automatically (unlike 24 bit audio, which is received regardless, even if the receiver only processes 16 bits).

I "upgraded" from an amp with 24 bit processing to a similar one with 32 bit processing, and got a drop in sound quality for my troubles. I think 24/96 capability is worth having, but beyond that its marketing, and I think M take a similar view. I doubt they would be persuaded of the value of adding 192k. I haven't seen anyone, anywhere, advocate 192k for a very long time.

Nick