That's a sweet DAC but you do have to hit a switch to go from 96 to 192, and it doesn't support hi-rez. It's the DAC I own, though, and I like it (I don't listen to hi-rez).
The other thing is that the 96KHz/192KHz upsampling does not have an off or bypass position and even 44.1KHz is upsampled to 96KHz or 192KHz. I would prefer to upsample 44.1KHz or 88.2KHz to an even multiple of 176.4KHz.
I'm not trying to compare a $500 DAC to a $2000 DAC like the Bryston BDA-1, but it's upsampling is to either 176.4KHz or 192KHz depending on the input sample rate, and it is bypassable. I had a Stello DA100 Signature DAC that had a bypass for upsampling and my 44.1KHz files sounded better on that DAC with upsampling bypassed.
This is also the listening experience of Gordon Rankin of Wavelength who with a number of engineers and musicians in the studio listened to various tracks upsampled and not, and came to the conclusion that the most natural sound to the least natural sound in order was
1. No upsampling
2. Upsampling to an even integer multiple (44.1KHz to 88.2KHz or 176.4KHz)
3. Upsampling to an uneven integer multiple (44.1KHz to 96KHz or 192KHz)
They did feel that upsampling potentially had more dynamics and bass, but the sound was the least natural.
Steve