Tho it’s not a direct answer to your question:
DAC’s in general just play what’s “shoved down their throats”. They don’t read files, deal with containers like AIFF, etc. They just accept a series of samples at a given rate and bitwidth. The streamer (or PC, etc.) has to deal with files, containers like AIFF, etc. and send the embedded (or decoded) samples to the DAC. With USB there are a few more options, but not many: with USB the DAC can publish which sample rates it will accept and the DAC can become the clock source, but otherwise it still just plays the samples that show up.
Since the DirectStream does accept 24/196 over USB the problem you describe has to be upstream from the DAC.
(All of the rules are a different if your DAC is also a streamer or in the case of PS Audio DACs, you have the Bridge option which is a streamer that does DLNA over a network.)