I think the "192Khz DAC" jst refers to the specification of the DAC part and says nothing of the actual sample rate it is run at.
The internal processing rate may also have nothing to do with the rate at which the DAC is fed (just to add to the fun) because the DAC feed rate *appears* to be tied to the USB sample rate - ie 44.1 or 48, or mabe some multiple (88.2/96 etc).
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