OK, I don't mean to stir up trouble, but some people don't believe that music should be distributed in resolutions greater than a CD qualtiy (44.1k/16 bit). Here's an interesting article to review:
https://xiph.org/~xiphmont/demo/neil-young.html
Having said that, from what I understand the upper end of the possible frequency response which a DAC can derive from a digital file is half of the sampling rate, so a 192k file can contain content at 96kHz.
Though we humans can't hear above about 20kHz, the equipment you are running might be encountering content above 20kHz and what might sound as harshness is actually intermodulation distortion from your equipment attempting to reproduce this high frequency content.
I agree with mapman, maybe a different DAC would be in order. I understand that DACs have "filtering" built into their design, maybe one which does this "filtering" better might be more pleasant to use.
https://xiph.org/~xiphmont/demo/neil-young.html
Having said that, from what I understand the upper end of the possible frequency response which a DAC can derive from a digital file is half of the sampling rate, so a 192k file can contain content at 96kHz.
Though we humans can't hear above about 20kHz, the equipment you are running might be encountering content above 20kHz and what might sound as harshness is actually intermodulation distortion from your equipment attempting to reproduce this high frequency content.
I agree with mapman, maybe a different DAC would be in order. I understand that DACs have "filtering" built into their design, maybe one which does this "filtering" better might be more pleasant to use.