Most DACs in the last 10 years support multiply frequency and higher bit rate. It depends on the receiver/implementation whether it works or not.
A PC computer will be able to read DVD-A but not SACD with correct sound card/SW. I think you need a SB Augidy 2 sound card. Nothing read SACd yet unless you decide to write the SW yourself.
Some sound card supports up-sampling or higher bit processing, whether or not this helps is up to debate. IMHO, a good sounding DAC combine with low noise floor environement and decent output stage is much more important than a 24/96 DAC.
A PC computer will be able to read DVD-A but not SACD with correct sound card/SW. I think you need a SB Augidy 2 sound card. Nothing read SACd yet unless you decide to write the SW yourself.
Some sound card supports up-sampling or higher bit processing, whether or not this helps is up to debate. IMHO, a good sounding DAC combine with low noise floor environement and decent output stage is much more important than a 24/96 DAC.