After a lot of listening to modern DAC behavior, I've settled on 96 kHz/24 bit being good enough for my ears. In particular, modern DAC's are just a lot better with lower rez music like Redbook (44.1kHz/16) and the only improvement I can hear with high resolution files is completely explained by the slope of the anti-aliasing filters at each higher resolution.
There may be some who still hold out for 384kHz/24 bit music, but for me I've not heard anything best 96/24 in a long time.