Okay I'll do the test with the optical input.I didn't find that in my quick google search!
It's also possible that it will support 192 over optical but specs say not so that when it doesn't work consistently they can say it's not officially supported.
My amp says 96 max over optical, but 192 works, for this very reason!
The technical specifications of the screenshot can be found in the manual of the dac 100