I could be wrong about this, so read with that in mind. I don't think it's the soundcard that's in control. Your playback software tells the soundcard what to do. I think you need playback software that auto selects.
Sound cards that output native
Can you tell me of any sound cards that output native resolution? I.E. if you have 44.1, 24/96, 24/192 files it will output them at their native resolution automatically, without up or down sampling.
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