Exactly that I downloaded the 96 kHz sampler from hdtracks. When playing back in foobar it does say the flacs are 96 but I have the spdif out on my sblive connected to my receivers digital in...but it gives no indication that its being fed a 96 signal. I know its capable of decoding a 96 DTS signal just no idea about a 96 pcm signal. Could the sound card be down sampling?
Play a 36 KHz (48k/2+12k) tone a little below peak and see if you hear a 12kHz tone with the volume reasonably high up. If you do, its poor resampling. If you hear distortion, its not resampling. If you hear nothing at all, its probably really good resampling.
As far as I know all sblive cards (CT4xxx/SB0xxx) and Live 24-bit only support 48khz, all other sample rates will be resampled to 48khz. If you are unsure, running RMAA and use "What U hear" as recording device (internal loop without connecting any cable), 48k will give the best result (frequency response should be a flat line without any cutoff beyond 20khz and IMD+Noise should be lower than -80dB in the whole range, even beyond 19khz)