NOS DAC question

This is probably a dumb question, but are there many/any such DACs that decode/play 192k Hi Rez downloads? Or doesn't the bit rate have anything to do with that?

Thanks a lot.
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NOS (Non Over Sampling)

Atlmann Attraction
Audio Sector (Peter Daniel)
Non Over Sampling (Abbreviated NOS)
Elizabeth, you might consider cutting back on the caffeine....Just kidding...I love your posts!