Steve,
I am not throwing out anything else but the truth, and thanks for confirming it.
You can select the digital filter on my DAC and I recommend the profile for 192 to be used for all sample-rates. This simply sounds best.
Usually the digital filter in a delta-sigma converter is set at 2x for 192k, 4x for 96k and 8x for 48k sample rates, resulting in a constant out-of-band noise figure allowing you to use the same analog filter at the output. So you are still using 2x oversampling with 192 mode selected. The D/S modulator speed is fixed and there is nothing you can do about it. Some latest DAC chips support 384k with the digital filter totally bypassed, but this is not the case for the AN DAC device you are using. Please correct me if I am wrong.
Yes, I have read your posts that you don't like the sound of AKM DACs, but try to convince the owners of Esoteric K-01, for example, that their player doesn't sound good because it has AKM inside.
As I said, it is all about preferences (synergy to be exact) and the resulting sound quality, nothing else. This said, there is no universal recipe for anything, including audio.
Best wishes,
Alex Peychev
APL Hi-Fi