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Download the manual or call Apogee. I would think that it only does SRC when receiving a digital input, as it's looking to convert a sampled signal.
As far as your theory about getting the sound of 192 at the 44.1 rate, I doubt that would work either. SRC does affect the sound. But I've heard that people find that recording at the higher rates and downsampling retains some of the benefits of the higher rates, so it may depend on the gear.
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