Your question is a good one that might also be somewhat dependant on manufacturer and model.
For the last five years I have been using an Audio Aero Capitole that has 24/96 and it has consistently sounded great.
I do think it sounded best when doing what it was first designed to to which is to play CDs. I have used it as my main pre with Satellite, DVD and even my slimdevices Transporter.
Recently I aquired an Athem D2 which has the 24/192 and at least with regard to the other sources it does a better job with the music. This could also be that the Anthem was designed to work with all of the externals and it is just doing well what it was first designed to do.
For the last five years I have been using an Audio Aero Capitole that has 24/96 and it has consistently sounded great.
I do think it sounded best when doing what it was first designed to to which is to play CDs. I have used it as my main pre with Satellite, DVD and even my slimdevices Transporter.
Recently I aquired an Athem D2 which has the 24/192 and at least with regard to the other sources it does a better job with the music. This could also be that the Anthem was designed to work with all of the externals and it is just doing well what it was first designed to do.