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)
You're correct, there's no real sonic benefit in importing a 192 as opposed to a 96 file for digital output.
The update has been made to allow collectors who already have 192 music to store this on the Sooloos along with their other formats. Allowing it to be played in the Sooloos system, and still available for 'Export' in the native 192 format when required.
Well that's my take on it anyway.
Rick