Because they output at 24 bit with a sample rate of 48kHz.
I know my TV and DVD player, etc. normally output 24/48 through optical.
Unless you are playing a music file with 24/192 resolution you aren't going to get that output. Knowing nothing about the PS4 I don't know whether it is capable of playing such files. Not sure what the situation should be if you are playing back a high resolution music bluray. Even then you may only be able to output certain higher resolution audio formats (certain dolby and DTS HD master, etc. formats) through HDMI, not optical.
Just because the DAC is capable of converting digital files up to a certain resolution doesn't mean all files are at that resolution. They may have updated the DAC so that it can now receive high resolution data through USB, but do you really have many 24/192 music files? Of course, if you set your computer's audio settings to upsample everything to 24/192 the DAC will show it is receiving 24/192 files, but this isn't really the point.