Something a lot of folks seem to miss: just because a converter can handle double+ sample rates does NOT necessarily mean that it sounds any good.

A century of perceptual science has determined the upper frequency limits of human hearing, generally given as around 20 kHz, although that is an upper bound, very few adult humans can hear that high, with that upper bound falling with abuse/wear-and-tear, disease, and age.

It’s entirely possible for the output of a DAC limited to basic CD quality (44.1 kHz / 16 bit) to sound better than a lesser converter operating at 96, 182, or 384 Hz.

A lot of naive people spend way too much time worrying about supposed quality of sound that is actually above their ability to hear. They should be paying a lot more attention to the audible range, where sound quality is going to make a perceivable difference.

Most DACs are built around widely available third party chips — but the quality of the analog audio coming out will be dependent on the design and build quality of the device’s final, analog stage.

(And, then, of course, the sound in the room will be dependent on all of that, plus the quality of the amp, quality of speakers, and, of course, crucially, the acoustics of the room — freedom from standing waves in the bass range and excessive ‘early reflections’ and flutter echo above that).