Answering question of the original poster: - No, today there is no DAC that can receive a 24/192 input via USB.
Vast majority of them is limited to 16/48. The best DACs which can accept 24/96 are that of Gordon Rankin and Charles Heston who uses Rankin's technology.
For the record, Ayre stated that they hope to have 24/192 on their USB DAC by the end of this year...but I doubt
Good Luck
Rafael