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FWIW, I have, in general Not liked the sound of DSD or 24/192 Files. They sound Rolled Off and less incisive... I guess some interpret this sound as Analog. I dont. Good Analog has superb subjective dynamic range, which theses files seem to lack. I paid more to get my DAC to do DSD .... atleast for now, its been a poor decision.
A lot of 24/96 files sound good in my set up, but not all. Some are too Exaggerated in their presentation.... Too Hi Fi and often too much Bass.
On the other hand, a Properly ripped CD ( 16/44) locally on my machine consistenly sounds very good ( assuming a good recording, to begin with ).