Thank guys for your input but I'm not asking about my DacMagic. I guess I worded it bad so here we go again:
Theoretically 24/96 music should sound better than lower sample rate and sample size music, all else equal, is that right?
So if that's correct then with the same 96kHz music, does 96kHz capable DAC sound better than 48kHz capable DAC technically, all other else equal?
Or 96kHz music has no good on DAC that only capable of feeding 48kHz signal? In other words, people who do not have 96kHz DAC should not bother with ripping their CDs to 96kHz files?
I'm just talking technically, not whether or not listener could tell the difference.