192/24 soundcard any good?

This soundcard looks interesting because it is 192/24. Anyone familiar with this? Does that mean it upsamples sound files to 192/24?

Better than waveterminal u24 which is 96/24?


If this card doesn't sound good, what is your favorite one?
I have no experience with this specific product, but Tracer is known to put out quality products. From the info on the website it doesn't appear to upsample.