ID.:
From what I can tell iTunes seems to support them, or at least the info lists the files as 24 bit 192khz. As I haven't tried linking my PC to my DAC I'm not sure what would come out of iTunes, but as my laptop doesn't have toslink, etc. I'd be limited 24/96 using USB. I might try it just to see as some of the files I have are 24/96.
Also, a Macmini would be unobtrusive because they don't make much noise and I'd be using my TV as a monitor.
I've got a DAC (I an use the RZ-1's DAC for external sources). I suppose a PC running something something like Foobar2000 is a possibility (or even Mac running windows using foobar2000...)
The optical output on a MacBook Pro is limited to 96khz - I'm assuming that the same is true of a Mac Mini, but I don't know for certain so definitely continue to check that out. If you connected via USB you would not be restricted, but given that your DAC is limited to 96khz, it won't matter whether you use optical or USB.
Apple lossless format hasn't lost you anything - once itunes unpacks it as it's replayed you'll get 24/192 back, which presumably will then be downsampled to 96 khz before output. Some people say that they an tell the difference between lossless and uncompressed files, but I can't and it's something you could try for yourself.. What you have to bear in mind though is that iTunes can't automatically change sample rates when you play back a track - the Mac will automatically change the format to match the audio midi settings (i know this is true of the optical output - not 100% sure about USB). Also any changes to the audio midi settings won't take effect unless itunes is restarted.
So if you stick with using iTunes alone, if you have been playing a cd-sourced 16/44 file and then you want to play back something with a different sample rate, you'll need to close iTunes, open the 'audio midi setup' utility change the settings of the built in output to 24/96 then re-open itunes. Then when you want to go back to standard 16/44 stuff you need to repeat the procedure to change the audio midi settings back to 16/44 to ensure the Mac is not unnecessarily manipulating the audio data before it's output.
You can get some 3rd party applications like Pure Music or Amarra which take over replay duties but use iTunes as the interface, and these will automatically switch sample rates as well as supposedly offering better sound quality. Check them out.