Yeah, if you look at the datasheet, it'll do 96khz DAC just not 96khz ADC. It seems that a little firmware mod might make this thing do at least 24/48. I did notice that the chip will only do 24-bit on the output and a maximum for 20-bit on the input. The optical-in may only do a maximun of 20-bit if the signal goes through this chip (??). Line-in looks like it would be converted to the full 24-bit. Now all we need is the firmware source.
Dan