I think technics makes one that can feed 96K. There are a few models, such as the sony 7700 that can be modified by msb for around 385. See msb's web site. I know that most dvd players will use 96khz into their own internal dacs, but downsample to 44khz for digital output.
DVD Player & my DAC
I would like to purchase a DVD player so that I may be able to play 24/96 discs. Presently I own a MSB Link DAC III and would like to know if used with a DVD player would I be able to get true 24/96 audio using this set up? My hunch says no but I would like a confirmation on this hunch.