I don’t think I’ve ever truly heard what 24 bit 192 sounds like but CD quality via an optical cable is pretty good!! I think beyond that I don’t feel like I’m missing much , especially with well produced and recorded stuff.

M60ti Hafler9505 & JFET Pre,Axiom Transformer. M3 Marantz PM7200 Dual 606 Denon 2700 M2 Yammy RX595