I did a test not long ago comparing local FLAC 16/44.1, 24/192, streamed FLAC 16/44.1 and 24/192 and the actual CD and SACD version. Tested all using an Antipodes K50 with Samsung SSD into a Playback MPS-6 and then played the CD on the MPS-6s tray.
My focus was on detail. I used Miles Davis So What as the test track and found that CD vs. Local 44.1 was so close it was tough to distinguish but at same resolution I found both CD and local were clearer and more detailed than streamed at same resolution.
Ultimately, I found resolution trumped format. 192 streamed was superior to 44.1 local or on CD. DSD on the SACD seemed like the best but it was only a small difference between it and local 192 but both were noticeably better than streamed 192 off Qobuz.
This is not about which is most enjoyable. Just focus on detail and clarity.