High resolution digital is dead. The best DAC's killed it.

BTW, I own a few CD's but I never spin them. All my listening now is via USB and either internet radio or my flash drive.
A perfect example of how good 44/16 is, listen to KCSM on line via your DAC if you can. It can be pretty amazing.

My Audio Note 3.1 is the best I have heard and it does not upsample at all.

Someone said the Mytek is "not bad" ... if you are referring to the Manhattan, that's selling it way short.  It's a great DAC.   Same for the Bricasti M1SE.  Lesser DAs are surely coming up as the OP says but it's not my expertise.

Bottom line with playback ... is knowing the mastering source sample rate.  There is no advantage to upsamping and MQA adds distortion.  Just the 24 or yes the 16 of the real deal file is great.

Older DA needed the higher rates, great DA never have needed it.

There is no audio perfection, and that quest is costly and pointless.

my NAD D1050 still sounds awesome 

    Imho, musical original masters recorded directly to a hi-res digital format should be the norm.  It has the highest capacity for frequency response and detail accuracy, a lower noise floor and the ability to capture the actual transient response/dynamics of live instruments and voices.
     Hi-res digital files also don't deteriorate over time and unlimited exact copies can be easily made without any degradation to sound quality.

Tim