If you ever spot Spam (either in the forums, or received via forum direct message) please use the Report button at the bottom of each post to make sure a Moderator can handle it quickly. Thanks for your help in keeping things running smoothly!
Studio engineers can't agree on which, if any, sample rate is best. The only real way to do the test is to have two files, one 192/24, and the other which is a copy that's been down-sampled to 44.1/16, and then up-sampled back to 192/24.
Occasionally, DACs behave differently at different bitrates etc, and that's how to eliminate that particular variable.