Well, in the past (around late '80s) we do have 8x oversampling CD players. That means we are very accustomed to 16bit 352.8KHz sound signatures.
Personally I tested myself on a headphone, anything more than 24/176.4 makes no difference to me.
IMO having 24/352 is perfectly fine. And I like upsampling music playback, NOS sounded a bit rough to my ears, but some people swear by it as some holy grail DAC mode. Definitely subjective opinion here.