Honestly, not to pretend to have in-depth knowledge about your setup (anyone feel free to correct this), my guess would be that there is a dedicated ASRC (Asynchronous Sample Rate Converter) IC in your Receiver, or a DSP implementation of it using something like an AD Sharc chip or like. Meanwhile, if you upconvert to 192 kHz on the computer side, it will be most likely software using rather different math. There are reports from different (and rather respected) manufacturers that even different current ASRC chip have different sound signatures.
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