Spotify uses a lossy compression algorithm (Advanced Audio Coding or AAC - link) to deliver audio while saving on bandwidth and storage space. This means that some of the audio information is discarded during the compression process. These are parts of the audible spectrum that a psychoacoustic model has deemed inaudible. The compressed audio is then decompressed into a format and sampling rate suitable for your DAC, in this case 44.1 PCM. No matter how much upsampling your equipment performs on the resultant audio data, the discarded information is lost forever.
Also, don’t be surprised if it’s difficult to distinguish between audio compressed with AAC and compact disc audio in a blind listening test. After all, these types of tests are used in the development of compression algorithms.
Finally re: SACD, you can think of the resolution as similar to that of 20 - 24 bit PCM audio depending on the demodulation approach so any lossless hi-res music service out there will get you good performance as long as the recording itself was mixed and mastered well.