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Sharing upsampling duty between computer and DAC

The other night while comparing 44.1 to 192 within cPLAY/SRC and finding something to like about either I wondered if it could be advantageous to set the computer to 96 and let the DAC do the remainder (to 192 - TI SRC4392). It is going to upsample anything but an existing 192 input, anyway)

Now I do know how careful one has to be since we can be so enamored of out own brilliance, especially when it comes to audio (earliest documented observation being BARANEK'S LAW for speakers) but for the time spent with it, so far,(two nights extended listening) I think there might be something good.

Of course, if one is using one of the NOS DAC chips this is not going to be the case but could there be some advantage with asynchronous sampling that it is better not to do it all at once? I know there are just as many logical arguments to be made that it would be better to do it all at one time so I have retained my skepticism, but ...

As time goes by it will become more obvious if it is better, worse, or (as is most often the case, simply) different.

If anyone else will give it a try and their assessment, I would be appreciative.

Bye,

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