You're correct on both counts SuperQ,  
The Transporter does not support 192K sample rates, and does not up
sample.

FWIW, I'm not aware of any external DAC that supports 192K sample rates
over SPDIF.  There may be some out there, but the spec doesn't allow for
it.  There are some nearer versions of the HDMI spec that allow for
sample rates that high, but that sort of bandwidth wasn't even dreamed
of when the SPDIF spec was created.

Cheers,
Dave


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DCtoDaylight
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