Some more info after the latest update:

I have a late Control:10, MS600 and an Mac MDA1000.

The MDA1000 only goes to 96

So here is what I have (all SPDIF )

From Control:10

Red Book CD's 88
96 Downloads 88
192 Downloads 88

Ticking the "Force 1x upsample box all formats still show 88 as above

From MS600

Red Book 88
96 Downloads 96
192 downloads 96 (remember the MDA 1000 only upsamples to 96)

I'd like to know if anyone who has 192 upsample capability if the MS600 actually puts out 192

Hope this helps

GJ