Rk_t, Empirical Audio's web site (Audioengr in this thread) suggests that one should use Foobar software to upconvert to 24/96, because it allegedly is better than hardware upsampling. There may be other software that upconverts to 24/192?
At the moment, what you suggest seems like the way to go: PC card outputting upsampled digital via AES/EBU, with card driven by DAC wordclock. As long as the card is not processing the signal, only outputting an upconverted but otherwise untainted PCM signal from disk. Seems like a better solution than a USB-to-digital converter that is not driven by a wordclock. I'm new at this, so if anyone disagrees or has the best way to go from PC to DAC, I'd also appreciate the suggestions.
At the moment, what you suggest seems like the way to go: PC card outputting upsampled digital via AES/EBU, with card driven by DAC wordclock. As long as the card is not processing the signal, only outputting an upconverted but otherwise untainted PCM signal from disk. Seems like a better solution than a USB-to-digital converter that is not driven by a wordclock. I'm new at this, so if anyone disagrees or has the best way to go from PC to DAC, I'd also appreciate the suggestions.