Do a search for upsampling and/or oversampling and you will find endless debate on this topic.
What does this DAC mean for music?
My Denon DVD player (my current source for CD playing until I get around to a dedicated player) states in the specs that the DAC is: "Burr-Brown 24/192 Audio DACs (DSD/PCM Discrete) PCM-1756".
Since this player isn't supposed to decode HDCD, SACD or DVD-A, what benefit does a 24bit 192kHz DAC give me in terms of audio quality over my old JVC player with it's 16/44.1 DAC?
Since this player isn't supposed to decode HDCD, SACD or DVD-A, what benefit does a 24bit 192kHz DAC give me in terms of audio quality over my old JVC player with it's 16/44.1 DAC?