It can if that is what the source is. In testing today it was verified to output up to 24/96 so your 24/96 speakers should have no issue with the SPDIF digital output of the 210. I does not however have a 1x or 2x setting to enable upsampling. You do have the option of turning MHR on or off.

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#1 Trinnov Altitude 32-8-16, 271, 8000XE, 7200SEHC, 7200.2, Seaton F18, JL Fathom F113, Revel w990's, Kef R7, ATI 528 Amp, JVC RS4100K, SI screen. Roon Nucleus+, Eno AG, Eno M link, 218.
#2 Mark Levinson No5105, Ayre VX8 and CX8, Vandersteen Treo CT, Preamp varies.
#3 Meridian Ellipse