All my FLAC files are 44.1/16

I have a CDP that does upsampling but that works only with CDs...as I don't have another transport.
The files would be stored on the Sony HAP server.

No separate DAC for me

Open question...why upsample a 44.1/16 CD when ripping? Why not let the ripped file go to the DAC in its native rate?
Some DACS will process it as 44/16, i.e., multi-bit, and some will upsample it.

Noticed the same thing for the FLAC files ripped from CDs on my Antipodes music server.  I was used to upsampling them during ripping when I was using a Mac mini server.  The same music sounds better through the Antipodes.

Ether, As Erik said, 44.1/16 is standard for CDs.  When encoding in Flac, a compression setting of 8 just means that the encoder tries "harder" to compress the file.  In my experience the higher compression level gets you very little in terms of file size and it takes longer to encode.  Disk space is cheap these days so I just leave mine at the default of 5.  I'm not familiar with the %bitrate% parameter as it relates to Flac but the normal bitrate for a Redbook CD is 1411 kbps so I wouldn't think you would want 192.  Dick

Hey!

So, yes, 44.1/16 is "Redbook" standard. That is, it's the normal CD sample rate.

If you want to upsample, better to do it during playback to save file space. Depends on your playback software.

There is software that can do sample rate conversion on files for you, but no real benefit vs. run-time conversion.