DAC Rate...

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There is no answer !
There can be good and bad implementations of all technologies. "Normal" CD's are made using 44.1khz sampling and 16 bit technology which gives 65536 (2 to the power 16) "discrete" voltage steps between zero and whatever the output of the CD player is.
That is fixed, absolute and unalterable, and although DACs now have far higher performance 24bit, and higher sampling rates you can't create more data from something that wasn't there in the first place.
A higher sampling frequency, and oversampling technologies make it easier to design an "audibly less intrusive" filter that has be incorporated into the DAC to remove high frequency noise produced by the conversion process. This is where all original 44.1khz DAC's suffered. To design a filter with a flat response to 20khz which then had to roll off at a dramatic rate to be perhaps 90db down at 22.05khz (half the sample rate) can't be done transparently. At higher rates it's much easier.
http://en.wikipedia.org/wiki/Nyquist–Shannon_sampling_theorem
http://en.wikipedia.org/wiki/Sample_rate_conversion

Having said all that a good implementation of say a 44.1 khz DAC sympathetically designed can be beat hands down a poor thrown together 24 bit 192khz DAC, and a good implemetation of the later will probably always beat the 44.1khz DAC.
 
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