Firstly, I paid for something to do a specified job to a satisfactory standard.
May be so but you are just making life hard for yourself unnecessarily.
I would question why you would settle for what is essentially a budget to mid range amp rather than go for something much better? The reason you've not had a solution here is likely because the rest of us are happy with HQ mp3 or 16 bit wav/flac.
sonically, some of the best material I have has been recorded (not so much re-mastered) at 24/96 upwards.
This view is specifically addressed in the article I referred to...
The number one comment I heard from believers in super high rate audio was [paraphrasing]: "I've listened to high rate audio myself and the improvement is obvious. Are you seriously telling me not to trust my own ears?" Of course you can trust your ears. It's brains that are gullible.
and in ABX listening trials between the two...
listeners chose correctly 49.8% of the time. In other words, they were guessing.
I hope you have had the chance to listen to some quality higher bit rate material on a good system.
Yes I have but honestly I can't tell the difference when someone does the AB switching for me.
For recording & mastering there are good reasons to use higher audio specs but for playback its utterly pointless as 16 bit PCM far exceeds the spec of our hearing capability (as the article explains).
The article author goes on to observe...
Controversy exists only within the consumer and enthusiast audiophile communities.
You should really read it in full, watch the videos and save yourself some time, effort and money trying to attain inaudible improvements.