AFAIK, there is no format currently available that would use the 24/192khz DACs at that resolution. In essence, it's better for those who believe that the upsampling will make a difference and it's future proofing. That said, part of the reason I bought the 525 is that it has 7 channel 24/192 DACs. That was, of course, before I stumbled onto these boards and saw the light of logic.

I am the Doctor, and THIS... is my SPOON!