Hi ArjI do it since I have no choice as my dacs limit is 16/48 !. But the Hi-rez files sound excellent even downsampled.
Maybe one of these days I'll compare downsampled at 44.1 with 48 although I guess it may be much different.
I have heard usampled sound and it never appealed, the increase in "detail" was always accompanied by reduced connect in my few experiences. But High Rez in its native format on Dac was very good. if I had a lot of High rez content I wold have gone for it but since 95% of music i listen to are on CDs and some ripped, I am hanging on
..And Analogue definitely has a more emotional connect, but I am afraid we will derail this thread with this talk
Even I down sample everything to 16/44.1 kHz via roon. And I have tried playing at their native bit rates of 24/192 kHz. But I couldn't make out a difference. Since my dac has 2 chips. I prefer the classic chip for red book CD format. So I down sample everything these days.