Current Audio Note DACs all support 24/96khz processing.
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Most DACs in the last 10 years support multiply frequency and higher bit rate. It depends on the receiver/implementation whether it works or not.
A PC computer will be able to read DVD-A but not SACD with correct sound card/SW. I think you need a SB Augidy 2 sound card. Nothing read SACd yet unless you decide to write the SW yourself.
Some sound card supports up-sampling or higher bit processing, whether or not this helps is up to debate. IMHO, a good sounding DAC combine with low noise floor environement and decent output stage is much more important than a 24/96 DAC.
One application that does work, and quite well, is recording live concerts directly to a laptop. The mics, preferably something like a vintage Neumann KM54 or AKG c61, go into a quality microphone preamp/Analogue>Digital Converter into the laptop. Grace makes a lovely portable unit with coaxial and AES/EBU outputs. These recordings can be played back from the computer directly into a home DAC with 24/96khz capability.
You should really hear something like this recorded with a band that support quality audience taping. For those interested the best place to start is:
for a list of artists/bands that support internet trading/downloads of quality NON compressed digital recordings try:
You can use up all those old CDRs laying about now.
I take it back. MacAmpLite X does support FLAC ( free lossless audio codec) playback.I also found out that FLAC "files handle 16, 24 and 32 bit resolution and can sample all the way up to 192Khz." and yes, I have discovered www.easytree.org which is the place to get those FLAC files ( some of which were recorded at those higher bit/sample rates). Now I need a basic USB DAC that supports 32/192 for under $200.
Most DACs convert PCM data to analog waveform with a very few recent designs being able to handle DSD.
Format conversion from CD Audio, FLAC, WAV, APE, etc to PCM is a function of the CD transport or the codecs in the software player.
In theory 24/96 DAC's will provide better dynamic range and more closely approximate the analog waveform.
It may just be me but I think that performing sample-rate conversion/dithering/noise-shaping in software sounds better than having the DAC do it.
There is no such thing as future proof in digital audio. Anyone who has that as a goal should stick to vinyl.