Hi,
thank you for the answer, but I think more important than PCM over 192 Khz or DSD is the Quality of the record.
If you have a old chip does not mean that the DAC is bad. The best DAC I ever heard work with 44 KHz use a old AD1865N with 18 Bit.
Which one? A AudioNote Fifth Element. Forget your GG or very other DAC.
Just my 2 Cent.
BR
Josef