OK I got confirmation that the D-06 is just downsampling the 192 signal to 96.
Luxman D-06 digital input can accept 192khz
I have read that the digital input of the Luxman D-06 can only accept up to 24bit/96khz. However, I just tried sending a 24/192 stream and it works fine, even though the display still only shows 96khz. So is the Luxman downsampling the 192khz signal to 96khz?