Box box to Converter

It won't matter. Even if you convert the signal to WAV the sound quality will be the same. You can't get back what's not there.

Yes!

I understand that MP3 removes what all but very-very
young ears Hrz can detect+. But MP3 also compresses the music content to greatly reduce the song file bits sizes.

Part of MP3 is a compressed file., And if not been removed
Then I want to decode it. Like you and everyone does with
there DAC. Up-sampling. That is if you play digital music..

TUBES444

"I understand that MP3 removes what all but very-very
young ears Hrz can detect+."

If that's the conclusion you've come to, you may want to re-evaluate your system. Most people find it fairly easy to tell the difference.

"Part of MP3 is a compressed file., And if not been removed
Then I want to decode it. Like you and everyone does with
there DAC. Up-sampling. That is if you play digital music..
"

Buy the looks of it, I'm not sure you fully understand what's going on here. MP-3 is lossy compression. Once you make the conversion, you can't get the information back and reconstruct the original format. When you "upsample" an MP-3 file to WAV, nothing is done to change the sound quality. It's more of a trick used to make the MP-3 file compatible with WAV. The MP-3 is made to look like a bigger, uncompressed file in order to get it to play, and nothing more. If you don't believe me, its easy enough to test. Take a Redbook CD and rip it to MP-3 files. Then take the MP-3 files you just made, and burn them to a to a CD-R set up to make a Redbook compatible audio CD. Then listen to both CD's.

Tubes444, Zd542 is correct here.
When music is in converted to MP3 format, the compression is a destructive process meaning that the compression throws away hi & lo frequencies to create the MP3 file. Once data is thrown out merely upsampling it to WAV file does *not* bring back the data. What data was thrown out was thrown out for good & is lost forever w.r.t. that file. IMO converting a MP3 file to WAV is just wasting disk space w/o any beneficial sonic improvements.
So, you are stuck with the MP3 format for you DirectTV Sonic Tap music channels. DirectTV could help its customers by streaming in a non-lossy format (such as FLAC) if they chose to i.e. if they think their customers actually care. You might be the 1% that does care & DirectTV is catering to the other 99% that doesn't....
A relative has something similar - we use is extensively for background music; not for serious listening.

Thanks!!! to Zd542 and Bombaywalla!

I didn't know that during the MP3 process that
certain Hrz Fq were removed permanently.

As far as Sonic Tap caring. Well! They are planning offering
a "Pay Subscribe HiRez Streaming." Via Direct TV.
That would them solves my needs. For casual listening.
Tubes444 & out..