SugarCube SC-2 for recording - 196k sampling rate?

I’ve been thinking about getting a Sweet Vinyl SugarCube SC-1 Mini for listening to LPs that have clicks and pops that are distracting enough that I don’t listen to those albums as often. Well, I’m now considering the SC-2 (or SC-2 Mini) because it also can be used as a digital recorder. I currently use a Tascam DA-3000 for recording and it works really well, but if I can eliminate the Tascam it means one less component in the rack and in the signal path and I won’t have to do post-recording processing of clicks and pops.

I record at 24 bit, 192k sampling rate and process clicks and pops through Vinyl Studio and it sounds pretty great when played back at either 24-96 or 24-192 through a Bluesound Node 2i streamer and Schiit Bifrost 2 DAC.

My question has to do with the sampling rates used in the SC-2, which are listed as 16 or 24 bit at 44.1k, 48k, 88.2k, 96k, 176.4k, 196k. Why would they use a 196k sampling rate when typical DAC conversion is 192k? It doesn’t make sense and would deter me from purchasing the SC-2 for recording since I don’t have a DAC that processes 196k sample rates. I don't think it's a typo because these specs are listed in all the SC-2 variant datasheets.

I haven’t done a thorough web search or sent the question to Sweet Vinyl because I thought I’d ask here first to see if anyone can provide some insight.

Tom