In that case, the potential sonic benefits of feeding a 24/192 file as opposed to a 24/96 file (for digital output) are not immediately obvious (to me at least)

Main system - Sources (Kodi-HTPC, Vero 4k, FireTV, Sat) into Trinnov Altitude 32 (8-16) (+Roon), Trinnov Amplitude 8 amp & Vivid Audio (Giya G3, V1.5) and REL Stentor III speakers. Others: F80 + Raspberry Pi and other Pi systems.