<font color='#000000'>Hi
I don't know but the DAC is converting Digital to Analog. This means the you would need to use the Analog output of your DVD instead of the digital (optical/cable).
You could try to use the analog output (usually used for SACD and DVD-A) for your Dolby/DTS output. Of course you can also use the stereo analog output, but you would not have 5.1 output for your films.
I am not sure that 192 Khz is so much better than 96 Khz (both being 24 bit) but if you have a DVD-A/SACD it could be worth a try.</font>