Hi Drubin,
Going forward or even right now with various options available to UP-SAMPLE to 192KHz makes a difference on SQ and eventually when one has a wider collection of software for Hi-Rez PCM it would be essential to have it available on DAC's.
I don't know if this would be the norm or not but one thing is for sure it betters SACD without a iota of doubt, i.e. HRx Reference Recordings and others like it! (PCM).
Best Regards,
Satyam Bachani.