I got an answer from Ryan Conway at PS Audio:
"The DL3 will take virtually any two channel PCM you can feed it as follows:
USB = up to 16/48
Toslink = up to 24/96
Coax Digital = up to 24/192"
So I can hear hi rez today (well, once I figure out how to get 24/96 out of my HP laptop. No Toslink or coax on this bad boy. :-( )
"The DL3 will take virtually any two channel PCM you can feed it as follows:
USB = up to 16/48
Toslink = up to 24/96
Coax Digital = up to 24/192"
So I can hear hi rez today (well, once I figure out how to get 24/96 out of my HP laptop. No Toslink or coax on this bad boy. :-( )