Mizuno,
Did you mean to say you have yet not heard differences between 24/96 and 24/192 files?
Maybe you could try John Swenson's software mods and decide for yourself between S/PDIF and USB from the Touch. The mods are resetable, just in case. I would be interested in your findings too. I'm also uncertain about S/PDIF vs asynch USB in the context of DACs and transports in this price range.
Did you mean to say you have yet not heard differences between 24/96 and 24/192 files?
Maybe you could try John Swenson's software mods and decide for yourself between S/PDIF and USB from the Touch. The mods are resetable, just in case. I would be interested in your findings too. I'm also uncertain about S/PDIF vs asynch USB in the context of DACs and transports in this price range.