If cd contains 16/44.1 data then why do we need dac 24/192
Google high res audio
Many types of downloaded music in various formats have sampling rates
that are higher than the 16/44.1 kHz that you refer to. Look at HDTRACKS,
ITRAX, PONO, 2L, Reference Recordings, Linn Records, Blue Coast
Records. Some of the downloads may even be DSD which is another
format. I could go on and on, but I won't as this may be an April Fools Troll!

You seem to be way behind the times when it comes to digital music and
downloading or streaming music. I suggest you do some reading and visit
computer audiophile.com among others to get up to speed.

If you only plan on using CDs as your media then you are fine with a DAC
that will only convert 16/44.1kHz.
The problem with a lot of these sites is that they are not really high Rez files

I refuse to buy any download that the provider cannot prove
was actually mastered at least at 24 bit/96kHz. (known as
provenance) This BS of remastering from tapes that are 30
years old from an analogue tape master that only achieved 14
bit resolution is a huge rip-off! Not only that they charge
five times what it cost them to produce and you don't even
get to physically touch it. They claim its Hi Res only
because they up-sample the the 16/44.1kHz files, but you do
not get any more data or frequency extension. Just a bunch
of extra bits and file size that does not translate to
better sound.

SMOKE and MIRRORS my friends!

Don't get separated from your money if you already own the
original LP or CD.
Not all LPs were done well. Not all CDs were done well. Not all high rez is done well. Nothing new here.

Many early CDs were actually done very poorly. The real effort went into the LPs and the CDs were afterthoughts done by the new guys on not very good equipment.

The majority of the 24/96 albums that I have are very good and for those that I can compare usually better than the originals. But, jut like a LP or a CD, you never know how well it was mastered until you listen.

Their is an entire catalog of SACDs that can be offered as downloads, including some great efforts such as the Sony Masterworks Living Stereo SACDs which are just starting to come to market. The majority of SACDs were mastered very well and I am really looking forward to those becoming available. Even the 24/88 LPCM versions of those are usually very good.

There is no issue that some of the new hi rez files are not much better than the original CDs. But a lot of them are very good and getting better.