Off teh cuff I would test with a different DAC if possible and see if the same issue.
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OK, I don't mean to stir up trouble, but some people don't believe that music should be distributed in resolutions greater than a CD qualtiy (44.1k/16 bit). Here's an interesting article to review:
Having said that, from what I understand the upper end of the possible frequency response which a DAC can derive from a digital file is half of the sampling rate, so a 192k file can contain content at 96kHz.
Though we humans can't hear above about 20kHz, the equipment you are running might be encountering content above 20kHz and what might sound as harshness is actually intermodulation distortion from your equipment attempting to reproduce this high frequency content.
I agree with mapman, maybe a different DAC would be in order. I understand that DACs have "filtering" built into their design, maybe one which does this "filtering" better might be more pleasant to use.
What is your digital source (hardware/software) streaming the high res files and what kind of digital IC from source to DAC?
Assuming other source material sounds fine, I'd say DAC and these two things together form the most likely culprits. Could be any one or combo of above.
Unfortunately I have not attempted to stream high res beyond CD yet sso no specific experience there, but I have found these things to matter most to-date in streaming CD res files and high res is basically more of the same except a harder taks that fewer devices might be up to snuff to do really well.
Perhaps you can try 192/24 content from other sources other than the one you purchase from? I am also assuming you are using the USB input on your dacs from the Macbook. It could be noise from the USB port - perhaps you can try a USB isolater/cleaner. The Schiit Audio Wyrd is inexpensive and worked wonders for cleaning up the USB signal for me.
As mentioned, it might be your DAC. But it could be the USB cable you’re using. A USB connection from computer to DAC can often cause undesired noise and jitter.
What brand and length of cable are you using?
A S/PDIF reclocking device might help reduce jitter and clean up noise generated from your Macbook.
Also, if you are running other programs on your Mac, the performance of music files can be degraded.
A computer which is dedicated to music files and playback is preferred for best SQ.
The article you posted is the same article that gets continuously cycled around by flat earthers as proof that hi rez is voodoo. However, that article has been proven to be pure hogwash and written by someone who has an agenda. Research the Internet for debates regarding that article will reveal the fallacy of its content.