Nick,
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).
S/PDIF is one way. If you are outputting 192kHz there is no method for the receiving end to ask for the sampling rate to be dropped down to 96kHz. The receiving end should just ignore the input and you would get no audio.
The DACs are only part of the picture in supporting 192kHz. The bigger issue is DSP. Going from 96kHz to 192kHz means you have twice the amount of work to do in half the time. Means you need roughly 4x more processing power.
Shawn