I posted a week or so ago about differences I thought I heard on the analogue outputs of the 818v2 when feeding 192 or 96 via USB, which is tangentially relevant. I will try the test you suggest with my 8ks but that will take a week or two. (The 818 is not currently plugged into them, as I'm not finished setting up after a major move-around of rooms and equipment.)

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Sitting room: dCS Network Bridge, 818v3, HD621, 8kSE
Library: dCS Rossini Apex DAC/Clock, Clearaudio Performance Wood, Audio Research PH2, Mjölnir KGST, Mjölnir PureBipolar
SWMBO Room: 210, D33
Kitchen: RPi/RoonBridge, Genelec 6010 actives
Desk: Merging Anubis
Server: Roon/ROCK/NUC
Headphones: Stax SR-X9000, Stax SR-007, Stax SR-404LE, Audeze LCD-X...

Oldest audio file: 1889 Edison cylinder