It may or may not be relevant, but most(all?) newer models offer upsampling of inputs and some offering apodising on that. So a CD etc source connected directly will benefit.

Meridian owner since 1992
Prime & PSU, Focal Elear headphones, Roon (ROCK 8Gi5 NUC), Explorer 1 & 2, F80. 200/203, various Sonos (via Roon).