I believe all digital connections are limited to 24/192 except USB, any I2S implementation or ethernet. Someone else will need to chime in on what's best, redbook CD, 24/96 or 24/192 is very hard for me to tell much difference.
Most people when they say coax mean the digital connection with RCA plugs, optical they say toslink. There is a XLR digital connection as well AES3 which SPDIF is based on.
If the AES3 XLR cable can be connected to RCA with a simple adapter it is SPDIF which is really now considered a variant of AES3 if you need an impedance converter for it to work it is AES3 type 1 or the old AES/EBU standard. AES3 is used in professional installations with XLR 110 Ohm balanced or BNC 75 Ohm unbalanced.
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