I would say that 192/24 is
quite a bit above CD level
I don't think 24/48 is that much of an improvement.
Let me put it this way, my (old) Sony pre/pro, the TA-E9000ES converted all analog sources to 24/48 internally for processing. (No analog passthrough.) Even though it's a great pre/pro, its knock all along has been its "digital" sound...
I guess for the price, the Behringer is worth a try.