Thank you for updating the text to ease concerns some readers may have, when they see those 5 kHz and up distortion/noise spikes and the fact that you mentioned "DAC upgrade". 192 kHz sampling is indeed a very wide bandwidth, a whopping 96 kHz! So everything above 20 kHz up to 96 kHz, whether they are distortion, noise or both, all would have been captured, and the AP would have total things up and report them as THD+N.
The 0.05% THD, or THD+N at 20 kHz or even at 5 kHz would likely be made up of distortions and/or noise (looks more like noise) outside the audio band anyway. The second harmonic of 20 kHz is 40 kHz, is well into the ultrasonic band, nothing to worry about even without the DAC upgrade that they are supposedly planning on doing.