To play Hi-Res downloads, you need a special “software player” (PC/Apple) and an external DAC to feed the digital signal to for processing to analog.
Now there are many “audio computers” that can do play & process the 24-bit music files.
If done correctly, the Hi-Res files can get VERY, VERY close to the master tape.
Interesting conversation here, way over my head
https://yabb.jriver.com/interact/index.php?topic=119914.0