96 Khz is generally preferred. It would take a lot to explain why but essentially the technology at 192 Khz is pushing it to the point where you may get a slight degradation at this higher sample rate.
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Unless your device can convert up the incoming signal, you should only be getting the source signal info... eg., DVD 24/96 ... DVDA 24/192 sacd 32/105 hd cd 20/44.1K.
Check to see if your unit actually does 'up convert' or simply is capable of handling the incoming PCM data as is.
What seems to happen on my PC system when a higher sampling rate is used appears to soften the leading edges a wee bit and lay back the sound stage some gaining it greater depth and openess. IMHO