New Xonar Essence "One"

[grimREEFER]

Yes but you realize that 99% of content is still at 44.1K and 48K right? Upsampling to 192K doesn't do anything except tamper with the source.

the dacs work better when accepting the 192k stuff, so you get a net gain in audio quality. and since it's processing in 32 bit, it lessens the damage of messing with the source.
but it does have the option for bit perfect, which appears to just mean no resampling.

for those using mpc hc, you can get an audio renderer called reclock to do something similiar in software.

Rofl, you clearly don't tinker much with Blurays. They are almost all 16/48K, with a few being 24/48K. 24/96K is a rarity.

I would say most are 24/48k lossless audio actually. but for blurays, most will be better with just a home theater receiver since you will be better off with a hardware dts-hd decoder and bitstreaming the audio data to it over hdmi.