The question has nothing to do with the DAC. The format of Cds are defined in a publication which is used to make sure that players and media work together. So ALL CDs are sampled at 44.1 kHz and 16 bits. Many CD players have DACs which use a higher rate than the Redbook (most outboard DACs as well), however the CDs are still 44.1/16. These DACS convert that data with signal processing algorithms to a higher rate for conversion to analogue. This 'oversampling' or 'upsampling' (depending on the technique can theoretically improve the conversion (though quality of the analogue stages and implementation of the circuit can be as important to the overall sonic result). The readouts on DACs usually refer to what is coming in (in the case of a CD always 44.1/16) not how the internal processing is happening. SACD does encode on the disks higher sampling rates and bit depth, but there is not yet a transmission standard so ALL SACD player output data like Redbook CDs when used as transports. HDCD's do have a way of coding higher resolution withing the redbook data stream so if your DAC has a decoder, these can sound very good. XRCDs are just high quality recordings and pressings, I think. Data-wise they are not different.
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