Spotify and incoming sampling rates........

Hello All,
Here is the situation.....
Situation 1.
Stream Spotify via Bluetooth Dac incoming rate says 44.1 sound is satisfying with good imaging and nice attack on Bass (Double Bass) soundstage OK.
Situation 2.
Stream Spotify via laptop using USB into an External DAC not the same Bluetooth as Situation 1.
Results...Incoming rate shows 96
Sound results....
Less attack on Bass but note and timbre is better that Sit. 1.
$oundstage is a little more spacious more airy less confined...
Why is incoming in Sit 2. coming in at 96 if Spotify puts out 44 regardless? Is there an upsample in the chain somewhere or is Spotify putting out a true 96?

If an upsampling is happening could that be a reason for drop in bass attack?

Or perhaps the 2 different DAC's account for drop in bass?

Thanks for reading!