Box box to Converter

Tubes444, Zd542 is correct here.
When music is in converted to MP3 format, the compression is a destructive process meaning that the compression throws away hi & lo frequencies to create the MP3 file. Once data is thrown out merely upsampling it to WAV file does *not* bring back the data. What data was thrown out was thrown out for good & is lost forever w.r.t. that file. IMO converting a MP3 file to WAV is just wasting disk space w/o any beneficial sonic improvements.
So, you are stuck with the MP3 format for you DirectTV Sonic Tap music channels. DirectTV could help its customers by streaming in a non-lossy format (such as FLAC) if they chose to i.e. if they think their customers actually care. You might be the 1% that does care & DirectTV is catering to the other 99% that doesn't....
A relative has something similar - we use is extensively for background music; not for serious listening.

Thanks!!! to Zd542 and Bombaywalla!

I didn't know that during the MP3 process that
certain Hrz Fq were removed permanently.

As far as Sonic Tap caring. Well! They are planning offering
a "Pay Subscribe HiRez Streaming." Via Direct TV.
That would them solves my needs. For casual listening.
Tubes444 & out..

I'll just add one more thing. If you're using an mp-3 service and are enjoying it, you can still get better quality. You're not going to turn an mp-3 into a higher format, but like any other format, you can do things to make it sound better. For example, with a CD player, you can upgrade to a better sounding unit, or maybe add a dac. Things done to enhance the format, but not change it. The same can be done with mp-3. So if you're really enjoying the service you now have, you can make it sound better, just don't have any unrealistic expectations.

Your right!

I have Music Hall 25.3 DAC I bought a Yr ago.
There's kind of Cult following on some of there line.
I knew this when I bought it. Because a TUBE 6922/Hybrid.

Serious up-grades: Burson OP-AMPS/Coupling caps(SOLEN)
Up-Graded-Transistors/ Power-supply Reg/Up-G Clock/
Replaced all(4) OEM fuses with AUDIO MAGIC TOP FUSES.
Everything in the signal path out> up-graded.
Replaced the 6922 Harmonix with NOS E88CC Holland French Mazda. Herbies Tube rings/Furtech Recep/Cardas P/C/AQ Vodka
Opt-link from Direct-TV box Dac out Nordost-H2 RCAs to Pre-amp.
+ many otherlittle tweets..
WHY! So much in a $600 DAC If offers a platform to work from.