The highest rate choice shown in Audio MIDI Setup could mean two things - it could reflect the limit of the Mac or the limit of the external output device. I don’ know. If the Mac supports up to 192 kHz and an external digital speaker supports up to 96 kHz, would Audio MIDI Setup limit the rate choices to 96 kHz?
My external speakers do support up to 96 kHz. That much I know. But until I connect speakers that support up to 192 kHz, I guess I will not know if the Mac actually supports up to 192 kHz.
Even if I had technical information about the built-in DAC, that would not help much, because a DAC’s performance also depends on how it has been implemented.
The Mac mini Late 2012 has a Cirrus Logic 4206BCNZ built-in. Cirrus Logic does not provide information about this audio controller, but there are sources (Cirrus Logic's Tormentor Revealed!, Macbook Pro Audio Controller - Cirrus Logic 4206ACNZ) that indicate it may be a derivative of the Cirrus Logic 4207. Its specifications suggest that it could support up to 192 kHz.
Apple, June 6, 2017:
If the audio hardware in your Mac doesn't support high sample rate audio, you can use a third-party digital audio interface.
What does this mean? When the Mac is the source, then its limits would still apply, would they not??
