Therefore, I presume that if it receives a 24/192 digital bitstream, it will decode it in native mode as there's nothing to upsample.
Not all DACs can receive a 24/192 stream even though they upsample. In particular 24/192is only possibly via USB if the unit requires special drivers to be installed on Windows or OSX (see for example EMU0404 USB). A USB input on a DAC does not necessarily mean it goes all the way to 24/192.
For example:
- Bryston BDA-1 (only 16/44 and 16/48 via USB)
- Bel Canto e.One DAC3 (only 16/44 and 16/48 via USB)
- Benchmark DAC1 USB (16/44, 16/48, 24/88.2, 24/96 via USB)
- PS Audio DLIII (only 16/44 and 16/48 via USB)
This websites list the USB input rates for different DACs with USB input (if available):
The Well Tempered Computer