Firstly, https://xiph.org/~xiphmont/demo/neil-young.html

Secondly, even if you did want to process at 96kHz, you'd have plenty of CPU left to do so. It's only 2x as intensive as 48kHz (this is a 32 bit CPU so using 16 bit vs 32 bit math is mostly the same, sans DSP instructions) and that amount of headroom is likely available, for example: https://www.rockbox.org/wiki/CodecPerformanceComparison

Thirdly, the article you linked talks about high end DACs but says nothing about the DSP on the card, other than that it has one, for doing... something (?)