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There is also another thing to keep in mind when talking about 384 Khz, which is the fact that most DACs available in the market won't play it and, even if they do, they'll only be able to do it via USB, as toslink/coaxial cables can only carry 192 Khz... at least, this is what I've read a few months ago.
Just an update and correction to what I mentioned in my previous post. Contrary to me belief, I did manage to play a 384 KHz file in Decibel through toslink. The music did arrive to my Naim DAC. I just can't figure out the exact sample rate arriving at the Naim as it only lights a light (rather than telling you the exact sample rate) when it detects >96 KHz files.