I guess I'm not understanding what the problem is.  Your player and
external DAC are not capable of playing your 24/192 files natively.
And when these are files are played they are successfully down sampled
to 24/96 and play fine.  Correct?

I highly doubt you would hear any discernible difference between 192 and
96, down-sampled or not.  Seems you are over complicating a problem that
doesn't exist on hardware not capable of playing 192, all to hear likely
no difference when properly played at 96.  If I'm understanding you
issue.  ;)


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