Hi Rez digital to Benchmark DAC?

Why sent the Benchmark DAC 24/192?

"regardless of the original sample rate of the data, converts it to a datastream sampled at 110kHz."

See:

http://stereophile.com/digitalprocessors/108bench/

The PSAudio PWT can output up to 24/192, see:

http://www.psaudio.com/ps/products/description/perfectwave-transport?cat=audio

ok, so no point in 192. how about 96?
Kana813 -
The reason is that (as always) I am trying to get the best sound that I can within my budget. I have a benchmark already. I thought that it would be interesting to feed it dvd-a somehow. Dosent look like there is a way to do it.
I have spoken with ps audio and do have my eye on the pwt and pwd but they really are out of my price range. The write ups on the ps audio site are very well done.

For those of you looking for 24/192 music, Chesky has some.