Earlier quoted context omitted.
Just wondering, why? This is for carrying 96kHz frequencies in the signal?
In my personal experience as a music producer for the last 36 years, MIXING hundreds of channels benefits enormously from the available bandwidth. Think of it in the terms of graphics (anti) aliasing. If you open your canvas in 1920x1080, for example, and draw a diagonal line, your line will be jagged (aliased) to a certain extent. If you, on the other hand, start a canvas in 7680x4320 and draw the same diagonal line…
Your DAW (or whatever) may be able to show you the stairsteps of individual samples on a screen, but with a functional playback system it is never that way at all by the time things become analog again. Instead, it's always smoothed out by an anti-aliasing filter.
It works this way regardless of sampling rate. The stairsteps don't make it outside of number-land. You can run your DAW at 48KHz, 96KHz, or 192KHz, and signals below the least-common-denominator cutoff frequency will be identical on an oscilloscope -- and free of stairsteps. (Try it sometime. It's fun.)
Aliasing is a solved problem that has been solved for a long time. Your analogy about scaling and diagonal lines is actually a decent visual representation of how this stuff works, except it has already been working that way without being deliberately clever with overkill sampling rates.
Meanwhile: This Pi Pico DSP stack is structured very heavily towards being the last digital stage of a listening system. As-constructed, it's quite clearly evident that it is really not meant to be anything else. A person can certainly bend it to be other things (yay open source!), but you've probably already got a set of filters well-integrated into your existing toolchain that work superbly.
But if that's what you want, then by all means: Use it. Integer sampling rate conversions are trivial operations to get correct. To get the 96KHz that this project works with from your your 192KHz workflow, it's just a matter of throwing away half of the samples and playing back whatever remains. Any aliasing is out-of-band, and is removed by the anti-aliasing filter that is part of the digital-to-analog stage.
You can't hear it if it isn't there. :)