Just a small correction: Most 192 kHz sound cards will work, but there are some that are problematic. For example, avoid Creative cards. For on-board cards I know that Realtek 192 kHz cards work very well (at least in Stereo Tool it can be calibrated to be flat within 1-2% between 15 Hz square wave to 60 kHz sine wave), but you should expect a bit more noise (which is mostly noticeable as stereo noise); it's not much and it will only be noticeable during moments of silence. It's not a problem if you use it as backup, but if you really want to run it 24/7 I would really suggest getting a Marian (Trace Alpha, unfortunately only PCI) or ESI Juli@ (both PCI and PCIe) card. Also note that the Realtek input can be really bad (unacceptable noise levels).
Beside the lower noise levels, the sound cards also offer less latency; the Realtek card doesn't support ASIO and to get a low latency you need to use ASIO4ALL, which adds about 10 ms of latency. In comparison, in Windows 7 I tested the latency of both the Marian and the ESI cards, and I could get audio into the pc and out again in 0.9 ms (!) without glitches. To do this, you need to avoid using core 0 for any processing, because core 0 is used by Windows drivers and they may cause hiccups of upto about 1 ms. If latency doesn't matter much, this makes no difference, but if it does you need to get a pc with enough extra cores so you can avoid core 0.
(Note, this does not mean that you can processes with under 1 ms of latency; you need to take the amount of samples that the processing needs and the time it takes to perform the calculations to the sound card latency.)