While I'm still learning about upsampling, I record mics at the highest bit rate possible, and the Studio 192 proves it's mettle - recording 2 tracks at 192 hz direct from mic to the Presonus without an e     xternal mixing is very easy - as long as you're using good clean mics appropriate to the task, and have properly set levels, you'll have a remarkable recording

Don't get me wrong, I liked my M-Audio Quad - built like a tank with oodles of connectivity - but the driver are usually very late, and the last two attempts to update caused more problems than they cured