I recently purchased an MSI GTX-960.  It allows two audio Bit Depths: 16, 24 and four Sampling Rates: 44.1, 48, 96, 192.
 
Using my same PC, AVR, TV, and cabling, my integrated Intel HD3000 graphics allows three Bit Depths: 16/20/24 and seven Sampling Rates: 32/44/48/88/96/176/192
 
I would gladly exchange the MSI for an EVGA if I could find out whether it allows the additional bit depth and three sampling rates.
 
However, maybe this is a limitation imposed by Nvidia.
 
Anyone know?