I know, I didn't understand that "loss" correctly when I ordered it. In all fairness, it does explain on Oade's website what happens when you get modded, and I didn't read it well enough...
I think the UA5 is astonishing for the price point. I think it is far better at 24/96 than any other word length/sample rate (I surmise the dither routine must not be very good, as the loss of quality at 16/44 or 24/48 is greater than the sum of it's parts, IMO). At 24/96 it is fantastic!
An absolutely KILLER bargain.