TUSB3200A

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Are there modules on the market, embedding a TUSB3200A delivering high-quality I2S lanes from USB audio ?
What do you think about async USB audio ? What if playing a 44.1 kHz file, then a 96 kHz file ? Shall we get glitches ? Will the PC resample at 44.1 kHz ? How to listen to the files in a native mode, respecting the sampling frequency, never doing resampling ? I guess it depends what OS the PC is running, and what music player the PC is running. More info welcome.
Thanks.
 
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