Boyotk:
Let's work this out backward, from the preamp to the DAC, to the computer, to the source.
- The analog side of audio - preamp, power amp and speaker - is the final determinator of quality. Most good analog section can deliver CD (16/44.1) quality reasonably well, but not classical or jazz CDs mastered with highest quality. One needs a true high-end analog section to fully take advantage of 16/44.1 mastered with top quality. So this sets the baseline. My message is: don't discount 16/44.1 - it can be darn good. Especially played with an audiophile CD player. You biggest investment and attention MUST be that of the very best loudspeakers you can afford.
- The DACmagic 100 DAC can accept PCM digital inputs up to 24/192 bitrate. From the Toslink input, it should accepts S/PDIF digital signal up to 24/192 - IF the optical cable is reasonably short (no more than 15') and of high quality construction. Longer than that you might get occasional 'clicks'. The trouble with S/PDIF is not length or speed, but jitter. S/PDIF protocol does not allow for for clock synchronization and at high bitrate jitters can be high. Which defeats the purpose of high bitrate audio. From the USB input, DACmagic accepts PCM signal up to 24/96, or up to 24/192. Which one depends on the USB driver used from the computer side. [Because while S/PDIF is a low-level protocol that can work mostly by itself, USB requires high-level software defined protocol to make the USB hardware work.] If you use the standard (Windows supplied) USB driver, it will run the port in a synchronous master-slave mode: where PCM audio up to 24/96 can be transferred. This driver will kick the USB receiver chip in the DACmagic into a mode to match. But if you install a special driver, called Audio Class 2.0 driver (download from Cambridge), it kicks the while USB chain into asynchronous mode, where the DACmagic is no longer clock-slaved to the computer. As such, you can transfer PCM up to 24/192 with an extreme low-jitter performance. This mode deliver higher performance than S/PDIF. Try to use short (<6') and audio grade USB 2.0 cable in async mode. It will make a difference IF you analog section is of high quality.
- On the computer side, you are running MC19. If you want 24/192 performance, you must 1) install USB Audio Class 2.0 driver, 2) use Control Panel>Sound> select the USB Class 2.0 port (and it will only show up when you connect the USB cable to a live DACmagic) as default, 3) under MC Output Mode, select the same port for output, while using WASAPI (a Windows sound subsystem) to control the operating system audio path. If you want ASIO, then we are in a different ballgame. ASIO takes over the entire Window sound system including the USB port driver. It alone is responsible for everything. If you installed a well-designed ASIO 'driver', and selects it from MC, then things will work. How it works is entirely under the control of the ASIO software you picked.
- Under MC DSP Studio>Output Format, there is a table which you can use to upsample PCM an audio file you play on-the-fly. If your source is not high bit such as CD 16/44.1, you can use this table to create 24/96 up to 24/192, and output this to the DACmagic, as long as you set things up right as described above. Note this is on-the-fly upsample. It is NOT original high bit. A better upsampling performance is to take the rip CD files and upsample them using a professional grade audio editor. Such editor upsample with better accuracy, and can apply an anti-alias filter to the upsampled file. Upsampling creates lots of very high frequency artifacts and can make the output sound harsh. The anti-alias filter cuts out such artifacts.
- Finally the source. There is nothing like a real 24/192 source - recorded, mixed, edited and mastered in true high bit. This however is rare and expensive. Only albums of the past few years are done this way not because they can't but because there is no market or equipment to play back. But even today, with HDtracks and others, you can see playing back high bits is not something plug-and-play. You need to do all of the above, and you need a high-performance (expensive) analog section to make it worthwhile.
Hope this help!