Good question. Probably hardware is involved too, I would think, but I remember seeing a DSP 8k announcement that promised 24 192 in "future firmware update".

207 pro, 203, 204, G68XXD, 818v3,DSP6000, DSP5500, DSP5000, DSP5000/5500C, D2500. Garrard 301, Technics sp10 mk1, Quad 57,Infinity RS4.5, Quad 33, 34, 303, 606.
"deaudiofilosylocos" on youtube