I'm a little confused by your question.

By "192" I assume you mean the sample rate. I'm curious, where do you find source material (flac) with a sample rate higher than 192 in the first place?

When you say "bit rate", I usually associate this with lossy compressed format like mp3 files to describe resolution, not flac. Did you mean bit depth? From sample rate and bit depth, you can calculate a bit rate for what it's worth.

There are some 384/32 DACs I know, and some 384/32 audio files I think, but they are probably pretty rare, and probably sourced from lower resolution material, so not sure what the point is.

Can you give an example of what format/material you want to play?

exaSound but not cost effective. There's no need for any such DACs when using the output from the TV.

Maybe by "more than 192" you are thinking about an upsampling DAC that upsamples to greater than 192 kHz for internal processing?

Are you wanting to use an optical input from your TV?