DIRAC is limited to 96k. They have been saying they will update to include faster sampling rates for a while now. I think they are close to doing it.
You could also tryout Acourate. I've been playing with it recently and got some really nice filters. The filters are at least as good as DIRAC. The problem with Acourate is that it's not nearly as simple to use as DIRAC. For me, I've been using DSP long enough now. So, I feel comfortable trying other approaches out. Btw, Acourate does up to 192k. It also can convolve offline. That way you could convert your PCM to whatever sample rates or formats you want to using Jriver as long as your server can do it. Convolving offline helps to reduce computer overhead. If you want to get really fancy with digital filters and oversampling, you could use Acourate with HQplayer. HQplayer can do some pretty advanced digital filtering and also claims to do DSD along with convolution at the same time. This way you could play any format you want, at any sample rate and still use DSP (convolution filter). I am not sure how that's possible, but Jussi is pretty accomplished and seems to know his stuff. I've never used convolution in HQplayer, but I don't think it would be very difficult to do.
DIRAC works with everything. It even works with websites, which is nice if you like to watch netflix or amazon prime movies, like I do. Acourate is very difficult to use with anything that does't have a convolution engine. I think there are ways to use it but it would take some pretty fancy audio routing skills to make all work.
Right now, I just use DIRAC. In the future, I could see a scenario where I would prefer to use both systems.
Michael.