Musical Fidelity - M1DAC - 192 KHz input problem?

I currently have a MF A3-24 which I like very much. I have been looking for a DAC which takes 192KHz input (A3-24 is limited to 96KHz), so looked into the new M1. It was reviewed well in the March Stereophile. In the new Stereophile (June) in the Follow-up section, John Adkinson notes that with 192KHz inputs, the output rolls off pretty much the same as with 96KHz - at just over 40 KHz. I would expect it to extend out to close to 1/2 the sampling freqency. He notes that, but does not make a big deal about it. But, it seems like MF increased the input sampling freqency up to 192KHz but did not update the D to A and/or output accordingly. So, although it takes in 192KHz, it does not seem to take advantage of it.

That also brings up the question as to whether other manufactures may be doing the same thing. Everyone wants to have 192KHz performance, but it seems they also need to change the D to A to take advantage of 192KHz, not just the input. I would just assume that they were doing so. But maybe not, especially at this low to mid level price point. Or am I missing something?

Thanks to John for pointing this out.