drmatt wrote: 
> Though maybe you have a very good DAC?
> 

As my sig shows, I use a Benchmark DAC2 HGC as my reference, fed through
the Touch - of course that means that as a rule the 24/192 material is
down-sampled a tad. That said, I have also done tests sending files via
USB with Jriver Media Center, and couldn't discern a difference, be it
through speakers or headphones.

I should also note I didn't get the Benchmark because I am convinced it
sounds oh-so-much better than other DACs - I got it for convenience
because of the feature set and a myriad of input and output options that
make it quite versatile. 

And of course there are far more esoteric audiophile jewelry options
than the DAC2, and if that's really the bottleneck... well, blame it on
my middle-aged ears (I have done the test and my hearing ends at 17kHz).
:-P

...paul



...pablo
Server: Virtual Machine (on VMware Workstation 12) running Ubuntu 16.04
+ LMS 7.9
System: SB Touch --optical->- Benchmark DAC2HGC --AnalysisPlus Oval
Copper XLR->- NAD M22 Power Amp --AnalysisPlus Black Mesh Oval->- Totem
Element Fire
Other Rooms: 2x SB Boom; 1x SB Radio; 1x SB Classic-> NAD D7050 -> Totem
DreamCatcher + Velodyne Minivee Sub
Computer audio: workstation --USB->- audioengine D1 -> Grado
PS500e/Shure 1540
------------------------------------------------------------------------
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