First the vast majority of music CD’s are recorded at 16/44
If I use "a good CD copying software, ( Exact Copy Audio ) I have multiple choices for my end result.
Wav files, Flac files etc and at all kinds of upscaling all the way up to 32/384.
I use a Marantz 7011 AVR which has its own Dac capability as well a surround signal processing
Question: am I better off copying the cd’s at their native 16/44 and let the AVR do all the upscaling or is it better to upscale during the copying phase to say 24/192 and then have the AVR upscale or process from there.