If my stored music consists of CD's ripped at 16 bit/ 44100 HZ , what advantage would a DAC capable of 24/96 (not up-sampling) offer? Would the DAC sample the files at the higher rate or would it be limited to the ripped CD quality? If the higher sampling is possible would one hear the difference? Based on my limited knowledge of this subject, I presume that the higher sampling capability of the "better" DACs would primarily benefit music files recorded at higher rates, for example HD Tracks' stuff. Please correct me if I'm wrong since I'm confused about the DAC specs that I see.
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