Most DACs convert PCM data to analog waveform with a very few recent designs being able to handle DSD.
Format conversion from CD Audio, FLAC, WAV, APE, etc to PCM is a function of the CD transport or the codecs in the software player.
In theory 24/96 DAC's will provide better dynamic range and more closely approximate the analog waveform.
It may just be me but I think that performing sample-rate conversion/dithering/noise-shaping in software sounds better than having the DAC do it.
There is no such thing as future proof in digital audio. Anyone who has that as a goal should stick to vinyl.
Format conversion from CD Audio, FLAC, WAV, APE, etc to PCM is a function of the CD transport or the codecs in the software player.
In theory 24/96 DAC's will provide better dynamic range and more closely approximate the analog waveform.
It may just be me but I think that performing sample-rate conversion/dithering/noise-shaping in software sounds better than having the DAC do it.
There is no such thing as future proof in digital audio. Anyone who has that as a goal should stick to vinyl.