That problem with NVidia has been around for a long time. Apparently, it still does not support audio at 88 or 176k, unlike AMD or even Intel Integrated Graphics which do. I find that somewhat surprising, but then their primary customers in the gamer market do not need those "audiophile" sampling rates. NVidia and the others do handle hi rez at 96 or 192k, however.
I have not looked lately, but I never found anything in NVidia's online specs that made it clear exactly which audio sampling rates they did or did not support, a curious and downright unfriendly omission. I have not forgiven them ever since. I had to do some actual in-store testing to discover this limitation. Some may disagree, but I think conversion from DSD at integer multiple rates like 88/176k makes a small but worthwhile sonic difference. And, as Kal says, it requires less PC resources.