Spotify and incoming sampling rates........

Hello All,
Here is the situation.....
Situation 1.
Stream Spotify via Bluetooth Dac incoming rate says 44.1 sound is satisfying with good imaging and nice attack on Bass (Double Bass) soundstage OK.
Situation 2.
Stream Spotify via laptop using USB into an External DAC not the same Bluetooth as Situation 1.
Results...Incoming rate shows 96
Sound results....
Less attack on Bass but note and timbre is better that Sit. 1.
$oundstage is a little more spacious more airy less confined...
Why is incoming in Sit 2. coming in at 96 if Spotify puts out 44 regardless? Is there an upsample in the chain somewhere or is Spotify putting out a true 96?

If an upsampling is happening could that be a reason for drop in bass attack?

Or perhaps the 2 different DAC's account for drop in bass?

Thanks for reading!

I set my outgoing rate on soundcard in computer to 44.1 cd quality and it helped....Bass is back....

Here is something interesting...
Regarding imaging....
Whe streaming ipad to BT DAC imaging is very good....speakers can disappear...vocals lovely in center...
Stream via phone completely takes away above result.
Stream Computer via BT imaging.
Play computer via USB into DAC Imaging returns..
Is there a way you can reverse the DAC's and see if that is part of the cause?
As a PC guy, I have no idea how Apple deals with sound, but it seems the Ipad and Iphone must have different outputs.
@gdnrbob.          I use Android for my phone....
I adjusted computer so out out is 44..
In any event I use mini ipad to stream and strangely it images well compared to Android(who ever thought I would bring up such nonsense but...) 
I only stream to listen to music so I would like to get into a good DAC that networks or ethernet connect that I can use...but I don't want to be tied to ipad for its well inherent ability to image over my android device.
My computer images well into DAC but that DAC is to sonic in its presentation compared to my Arcam Rblink..
Your situation with android phone versus iPad is EXACTLY the same as one that a friend tried to convince me was hearing.
Of course I thought pooh to it but now maybe not.
Very interesting! 
If I read you correctly, you might want to look at a Bluesound Node.
You can either use the inboard DAC or output to a DAC of your choice.
I use the Node with an Ayre Codex, and have nothing to complain about.

I am also in the process of getting Sam Laufer's Mini Player hooked up to my system. If you are interested, I'll keep you informed.
@gdnrbobThank you..
I have been looking at the Node as well as an Arcam Rplay...I believe the rplay does not have USB input...I like the DAC on my Arcam Rblink.
Let me know how it goes..
One of the reasons for going with the Mini is that I am having issues with using Spotify and Deezer through the Bluesound App,
Bluesound has been very helpful, but can't replicate the problem on their side, and Spotify runs as a separate app on Bluesound.
The Mini uses JRiver plus some proprietary software to control Jitter and other stuff. Though it means using the apps separately running through JRiver, I am hoping I will get a higher sound quality compared to the Node. My only concern is that I want to have both my office and Main Rig connected. The Node's do this wirelessly. However, I do see that Jriver offers a thing called JRiver Id, which should solve my problem.