Thanks to Creative Labs, high-resolution PC audio support is something of an ambiguous area and as was found with the original Audigy, using 24-Bit/96kHz DACs doesn't necessarily mean it the card does play audio at that rate.

So is the Revolution a similarly quasi-24-Bit/192kHz soundcard?

Let me introduce to you M-Audio's Revolution 7.1, powered by VIA's Envy24HT chipset, the Revolution 7.1 is a true 24-Bit/192 kHz soundcard that doesn't take constraints from AC97 limitations unlike many other soundcards even Creative's flagship, the Audigy 2.