QUOTE
Well, the specifications say it's limited to 24/96 resolution, and envy24ht has an itegrated s/pdif controller that supports sample rates up to 192 kHz.
Oddly enough the Chaintech CT-AV710 claims to be a 24HT-S part in certain places (Chaintech's site claims it's the 24PT, but the picture of the card itself shows the HT-S chip) and
also claims to support 24/192 digital output.

Oh well.
edit: I believe I have discovered the source of confusion!
This diagram at Via's site claims the 24PT is limited to 24/96 on
Digital I/O (which is important, see below), but the 24HT-S is a 24/192 part. They also mention a 24
GT which is a 6 channel variant of the 24PT with the possibility of four inputs rather than only two.
The most interesting thing about the table linked above is that
Via claims the 24PT and HT-S DO NOT support analog I/O greater than 20/48. This is quite shocking to me actually, but could then explain the shortcomings of the Turtle Beach Catalina and cast doubt on the usefullness of implementing a 24 bit DAC of any sort on any HT-S/PT standalone sound card.
Assuming VIA's spec table is accurate, and I have no reason not to, it means the 24HT is dramatically superior to the 24HT-S in terms of it's capabilites in every area save digital I/O.