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My set up is a Linux machine playing out .wav and flac files 44.1 to 96khz to the Topping and then to my Pete Millett designed DCPP tube amp. I prefer my equipment to be as transparent as possible. The Topping seem to provide that for the most part. It doesn't get in the way of the music and provides a soundstage that as far as I can tell is accurate to the source material. If you want to begin using a DAC the Topping 10 is an inexpensive but quality option.
How did you manage to get it to play 96khz PCM? Mine only goes up to 48khz for some reason; I use pulseaudio.
Edit to answer my own question: set "avoid-resampling = yes" in /etc/pulse/daemon.conf