That will depend on the source. From my review: "Even more amazing is that Qobuz, Roon, and JRiver all recognized its presence as Extractor, capable of exclusive mode (WASAPI) audio in multichannel at up to 24/192! "
Sorry, I wasn't clear. I was talking about its specs
for the 2-ch digital out of the optical port after extracting it from the HDMI. This is where the HDCP restrictions come into play. It can receive whatever sample rate it can handle via HDMI and convert to analog out. But if it is sending out all or part of that audio as a digital output (as done here via the optical port using S/PDIF), it must be "degraded" to 48k max. So saying up to
192k for the optical port makes no sense to me as it does not receive audio by any means other than HDMI with HDCP. The review in that blog (not your review) makes a big deal out of sending the L and R out high-sample-rate-bit-perfect via its optical to an external DAC. Not sure how this is possible if it is HDCP and HDMI-licensing compliant.
Unless I am missing something...
Nothing magical about what happens upstream. Like any of these units, it provides an EDID with all of its bit-depth and sampling rate capabilities to upstream source. AVRs for example provide this along with the codecs they support, etc. On a PC, Windows low-level device driver parses this EDID during the connect handshake and configures that port with the attributes of that downstream device. Extractor is just a label provided in the EDID to identify itself. All applications that query the Windows Devices for output devices, get this information for the port to use. The applications aren't aware of what this is - just an audio port with a label and its capabilities as provided by Windows device manager.
Looks like magic though when it works seamless that way as intended and I am glad it does. So many units get this EDID handshake wrong.