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Jim,
Good to know that you liked the Auris. I wish more folks here would try it out instead of the expensive bluetooth DACs. They would be in for a nice surprise. My family/friends now have the ability to stream their music via bluetooth on my system. I have since found some nice music I had not heard before. But the biggest benefit is to listen to albums before purchasing the CD/SACD.
I have also downloaded some hi rez files (192khz samples) and streamed them to the Auris using foobar2000. Pretty nice sounding. I am thinking of buying some hi rez files from sites like Acoustic Sounds or Elusive Disc which really offer these kinds of files.

I'd like to get some hi rez files too. I wonder though if services like Acoustic Sounds or Eluvsive Disc simply take existing 16/44.1 files and upsample them.

Pono files, which are in FLAC format hi rez files (and so are playable by many players) are, I believe, actually re-sampled from the analogue.and are truly hi rez. I'd like to get a Pono player and go through route to play hi resolution files.

I am not sure where you got that information. I hope they are not doing that. It would be a shame. But CDs don't sound bad. Well recorded CDs sound very close to SACDs.