FI know in the past years casting Qobuz that I notice the difference between 16-bit and 24-bit content. But I haven’t picked up on SQ improvements based solely on sample rate.
Yup. I notice a notable difference between 16/44.1 and 24/96 — not so much between 24/96 and 24/192. Not a fan of SACD. Something just sounds “over processed” with a resulting thin veil compared to PCM and hi-res PCM that sound more transparent. But, I’ll also say that well-recorded 16/44.1 stuff sounds just as good as some 24/96 stuff, so go figure. For me, I’d NEVER convert PCM to DSD — it just seems like more unnecessary processing and original signal degradation.
Anyway, there are many new DACs out today that are multi-bit R2R and non-oversampling (NOS) precisely because it avoids all the extra processing of 1bit and upsampling/oversampling DACs. Many people find these multi-bit DACs to sound more natural and analog sounding and less “digital” sounding. I’m personally agnostic and think either technology can sound great, but I recently acquired an R2R DAC and absolutely love it. In short, while upscaling in video yields pretty universally praised benefits, in 2-channel audio upsampling/oversampling and the brick-wall filters involved with single-bit DACs versus NOS multi-bit DACs is a bit more controversial. Single-bit devotees will tell you they measure better, and multi-bit fans will tell you they sound better — not dissimilar to the ongoing tube vs. solid state debate. Pick your poison, but I just wanted to point out the relatively recent popularity of R2R and NOS DACs (some R2R are NOS and some are not) that fly in the face of the upsampling/oversampling tech. To me, there’s a reason there are more and more R2R/NOS DACs hitting the market. Sorry to maybe complicate this for you, but hope you find this helpful and best of luck in your search.