I used Stereophile's loan sample of the top-of-the-line Audio Precision SYS2722 system to measure the NAD M51 (see www.ap.com and the January 2008 "As We See It"; for some tests, I also used my vintage Audio Precision System One Dual Domain.
Both the M51's S/PDIF and USB inputs successfully locked to data with sample rates of up to 192kHz, including 88.2 and 176.4kHz. Although the TosLink format is specified to work only up to 96kHz, the M51's TosLink input did lock to 192kHz data. The Mac's USB Prober utility revealed the M51's product ID to be "NAD USB…