High resolution digital is dead. The best DAC's killed it.

Look for a silver disc revival like we have seen in vinyl. There will be the dollar bins and there will be the ones that fetch big bucks. Meanwhile, if you got 'em, spin 'em and enjoy !

BTW, I own a few CD's but I never spin them. All my listening now is via USB and either internet radio or my flash drive.
A perfect example of how good 44/16 is, listen to KCSM on line via your DAC if you can. It can be pretty amazing.

My Audio Note 3.1 is the best I have heard and it does not upsample at all.

Someone said the Mytek is "not bad" ... if you are referring to the Manhattan, that's selling it way short.  It's a great DAC.   Same for the Bricasti M1SE.  Lesser DAs are surely coming up as the OP says but it's not my expertise.

Bottom line with playback ... is knowing the mastering source sample rate.  There is no advantage to upsamping and MQA adds distortion.  Just the 24 or yes the 16 of the real deal file is great.

Older DA needed the higher rates, great DA never have needed it.

There is no audio perfection, and that quest is costly and pointless.

my NAD D1050 still sounds awesome