SQ Dante Card

Support 32x32 @96khz and 64x64 @48khz to DVS
Not sure if it will support 64x64 @96khz on Focusrite PciE Dante Card

Do I need the SQ Dante card to record directly to a computer with Dante Virtual Sound Card? Or can I use the network ethernet plugged to the computer?

yes you need the SQ Dante card. The build in network card is just for remote control and MIDI over TCP/IP.

It seems the limiting factor would be the DVS.

From the user guide:

100 Mbit
32x32 at 48/24
16x16 at 96/24
8x8 at 192/24

1 GBit
64x64 at 48/24
32x32 at 96/24
8x8 at 192/24

https://dev.audinate.com/GA/dvs/userguide/pdf/latest/AUD-MAN-DanteVirtualSoundcard_4.0.x-v1.1.pdf page 20