How can you compare when your CD data is not 24 bit? Also, the fact that DAC outputs it at 192kHz is not necessarily a good thing, since D/A converter chips have higher THD at higher sample rates. For that reason Benchmark DAC1 outputs only 110kHz on 192kHz D/A chip.
44.1kHz meets Nyquist requirement but only for continuous waves. For short bursts especially at high frequency it cannot be perfectly corrected by SINC functions.
Hearing the difference between 24/192 and 16/44.1 would depend on processing done by your DAC, resolution and transparency of your system, acoustic properties of your room and your hearing. I wouldn't be able to tell the difference, I'm sure, but suspect that many professional musicians could. Then again, there are articles proving that 24/192 playback could actually sound worse than 16/44.1
http://people.xiph.org/~xiphmont/demo/neil-young.html
44.1kHz meets Nyquist requirement but only for continuous waves. For short bursts especially at high frequency it cannot be perfectly corrected by SINC functions.
Hearing the difference between 24/192 and 16/44.1 would depend on processing done by your DAC, resolution and transparency of your system, acoustic properties of your room and your hearing. I wouldn't be able to tell the difference, I'm sure, but suspect that many professional musicians could. Then again, there are articles proving that 24/192 playback could actually sound worse than 16/44.1
http://people.xiph.org/~xiphmont/demo/neil-young.html