You said you already had the Magni 3 so the obvious DAC is the Modi 2 or Modi Multibit if you can afford it.
The highest frequencies a teenager can hear are about 20kHz and it's downhill all the way from there, I can just about hear 12kHz, so 96kHz and above audio files are so far above what we can actually hear as to be pointless. My Modi Multibit is set at 44.1kHz but as I use JRiver Media Center in WASAPI event mode the DAC switches to whatever sample frequency is required. Most of my music is in FLAC format and I have a few 24/96 and the odd 24/192 FLAC files and to be honest they don't sound any different to a well recorded standard 44.1kHz FLAC file or even a 320kbps MP3. In fact the only reason I have the 24/96 and 24/192 files is because they are albums that have been remastered for HD Audio, so are better than normal quality from the get go and would sound just as good at 44.1kHz. I've actually downsampled some 24/192 files to 24/48 and they sound exactly the same but are a fraction of the size.
Basically, unless you have some 24/96 or 24/192 files, there is no point in setting your DAC higher than standard 44.1kHz or 48kHz and even if you do you won't hear any difference.
You have no idea what you're talking about and should not contribute to audio threads. There is a difference between sample rate (ie 44.1Khz) and actual SOUND WAVES @ 44Khz, which is far above human hearing, yes. However it's not as simple as that. Having equipment that can handle a 40Khz soundwave output will sound better, and all ultra high end luxe audio equipment will (usually) go far above 20Khz output as even though you can't hear it doesn't mean it isn't making the audio sound better.
You can think of 16-bit 44Khz audio as having "16 steps of dymanic range (a very very very dumbed down explanation) and having 44,100 "slices" per second or "samples" per second" again NOTHING to do with actual SOUND at 20Khz.
I have listened to 44.1Khz files, 96Khz files, 192Khz files, and files in DSD @ several MHZ. The sound quality goes up. DSD almost sounds analog.
Get your fact straight and stop crapping audio threads with misinformation.
CPU @ 4Ghz is 4,000,000,000 clock rate
AUDIO at 20Khz is an actual audible vibration at 20,000X per second (in other words the sine wave peaks 20,000 times/second)
A digital audio file at 92Khz is 92,000 "samples" or "slices" of sound per second.
BTW if you think 24/48 sounds the same as 24/192 then one or all of the following are true:
1)Your equipment is trash
2)Your hearing is trash
3) The files were poorly recorded/mastered to begin with.