DAC sampling rates


What is the benefit of a soundcard or DAC that supports 24 bit/ 96 or 192 kHz? Is it future-proofing? Will my computer (or my next computer) be able to read SACD or DVD-A? I believe that there are some formats ( FLAC, APE) that support these higher rates but I haven't yet seen a Mac compatible player for these formats. Also, am I correct that computer based DAC is a more generic/ less specific type of device than an audio based device? I ask this because I understand that audio DAC's are for the most part only 'redbook.' THANK YOU.
mctuff
I take it back. MacAmpLite X does support FLAC ( free lossless audio codec) playback.I also found out that FLAC "files handle 16, 24 and 32 bit resolution and can sample all the way up to 192Khz." and yes, I have discovered www.easytree.org which is the place to get those FLAC files ( some of which were recorded at those higher bit/sample rates). Now I need a basic USB DAC that supports 32/192 for under $200.
The main advantage is for upsampling on the computer. Some of the PC player software upsamples and the DAC will pass this if it is supported. Also, there may well be 24/96 digital downloads available in the future.

Steve N.
Empirical Audio
Manufacturer
Most DACs convert PCM data to analog waveform with a very few recent designs being able to handle DSD.

Format conversion from CD Audio, FLAC, WAV, APE, etc to PCM is a function of the CD transport or the codecs in the software player.

In theory 24/96 DAC's will provide better dynamic range and more closely approximate the analog waveform.

It may just be me but I think that performing sample-rate conversion/dithering/noise-shaping in software sounds better than having the DAC do it.

There is no such thing as future proof in digital audio. Anyone who has that as a goal should stick to vinyl.