Is it worthwhile to upgrade an old but quality DAC?

I am most interest to seek advice from DAC experts about potentially upgrading an old DAC. I have an old but excellent DAC, Altis Reference. It provides decent sound when connecting to CEC TL0 Transport. When comparing to streaming same music or song using Oppo 105  ( accessing  Tidal Master level file using Oppo which connects to Altis), my CD  provides better quality (both set ups uses decent interconnecting cables). Since Altis DAC can only transmit CD quality resolution 44KHz, I wonder if it can be upgraded to accept higher resolution from streaming (assuming the cost of upgrading is  reasonable  comparing to  buying a new DAC with similar quality sound ). If so, any recommendation of who can do such upgrade? Thank you very much for your advice.