Unfortunately, I do not have a definite list. I know that the Theta Casablanca will limit everything to 96khz, which is really good (but it's not going to be the same as a 192khz DAC). I believe that I read the Classe SSP-800 will automatically convert everything to 96Khz before it sends the data to the DAC chips (they state that 96khz is the best rate for those specific DAC chips).
There are many processors that will use an off-the-shelf DSP board or similar. These DSP boards have a backplane data bus that is limited to 48Khz. This means that everything is automatically "sample rate converted" to a maximum of 48Khz regardless of the source media. Most receivers will do this and some processors, depending on what the manufacturer is doing. This is perfectly fine for home theater and movies as blurays will not be produce higher than 24bit / 48Khz (except maybe for 1 out of 10,000). But it will still be a limiting factor if you are trying to use the processor/receiver to play 2-channel hi-res audio (such as 24/96 or 24/192). This has been going on for years.
It's difficult to say what is really going on inside a receiver. This may be changing as manufacturers may be implementing better DSP modules and backplanes.
If you are primary using a processor for movies or analog preamp, you're fine. You can use an dedicated external DAC for doing any of the critical 2-channel music.