In 2010 the list of USB DACs featuring asynchronous USB and have sample rates > 96 kHz consisted of 2 models. Indeed USB DACs with these specs where rare as the UAC2 standard was brand new.
Today almost all USB DACs do support UAC2 (USB Audio Class 2) and use USB in High Speed mode.
Today’s common sample rate and formats are
PCM: 16 / 24 /32bit with sample rates 44.1, 48, 88.2, 96, 176.4, 192, 352.8 and 384kHz
DSD (over DOP): 64, 128, 256 and 512