Just because your DAC tells you that it’s receiving 96K 24 bit or whatever, does not necessarily mean that you’re receiving hi-res. The DAC is exposing the container. There are loads of red-book files that are up-sampled to higher rates, but they contain no more information (data) than the CD; just a lot of extra zeros. This has also been done with SACDs.
If you really want to know what you have you need a "detective" program like MusicScope to tell you.
To which I would add that there was a thread here, not that long ago, wondering whether modern DACs do such a good job with red book that they often become indistinguishable from high-rez. Then there were the experiments with SACDs that were filtered down to red-book standards and were indistinguishable from the originals. It was, they said, all in the mastering.
To which I would add that many of us are listening through ears that do not hear what they heard some time ago.