Putting 96kHz out at 192 is still resampling and can still be done badly. Think about it, you're taking a piece of sound that has been cut up into little bits at a given rate and then being asked to output little bits at a faster rate and not an even multiple either (so you can't just double up the samples).
All theoretically of course. The hardware/software stack @
neorev is using can likely up and downsample with no detectable problems.
As a side note I decided to give up on hi res audio a year or so ago and I have no regrets. I'm half tempted to give up on lossless music too. I just downloaded the new Public Enemy album in FLAC and M4A, I'll put the M4A on my iPod and stick the FLAC ZIP on my NAS in my ever growing Lossless folder. But then it occurred to me, there's next to zero chance I'll ever actually open that ZIP file.