Mofimadness - What John Siau is talking about is update rate of D/A IC. This IC (AD1853) is updated in Benchmark DAC1 from asynchronous rate converter (AD1896) at about 110kHz independently of input rate. The reason for that is not only 20dB better filtering but also lower THD of the DAC at 110kHz compare to THD at max update rate of AD1853=192kHz. Penalty for that is bandwidth of 55kHz vs possible 96kHz but there is very little harmonic info above 55kHz. It all has nothing to do with input rate. He is also talking about oversampling rates in general terms since DAC1 is not oversampling but upsampling meaning that rate is not even multiple anyway. In case of Benchmark DAC1 it is in order of million times upsample then downsample to 110kHz thanks to mathematical manipulations.
In general 192kHz carries more info than 96kHz but I doubt you can hear any improvement.
