Buy a DAC or CD6004? Confused.
Bit Perfect is also a good app. that will automatically change it for you.
I don't bother mainly because my music is 16/44000. This is all rather a faff though and the system/iTunes will not do this for you on the fly
Yeah mine is almost all 16/44 - CDs that I imported into Apple Lossless.
I thought originally that I could just leave the Mac on 96/24 and let it upsample everything - going in that direction shouldn't bother the sound. But when I do that, the audio is out of sync with the video on movies. It makes every film like watching a dubbed-from-the-Japanese episode of Ultra Man.
unpacked the M1 dac and 
I know it has not run to show its true side but after 4 hrs of playing it destroys the cd6004...
much more musical, much more open sound, bigger stage, more detail...
(tiny bit bright sometimes, but I read it needs time...andit is not fatiguing at all..)
usb cable is a standard 1 pound one... main cord is the original, I am sure better one would do some improvement.
the digi coax is virgin too >)
now I have to find a decent BD as the transport... any suggestions welcome 
hd sound tracks on usb sound amazing as well...


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On the only DVD-A disc I own, a Marvin Gaye compilation, I really felt like #1 was superior to #2. It seems clear that the Mac is not sending the full 96/24 signal to the DAC. I'm sure it's possible to tweak the Mac to fix this but I haven't bothered - easier to just flip the switch on the DAC.
For info (you may already know), if you hop into 'Applications', then 'Utilities' and 'Audio midi setup', Iyou will find a control pane that you can use to set the input and output bit and sample rates. If you set the incoming sample rate to whatever the music file is, then the output is 'bit perfect'. If you do not set the input to the file type, then the Mac will resample accordingly, if and to what extent the effect is audible would need to be tried and tested, FWIW, I don't bother mainly because my music is 16/44000. This is all rather a faff though and the system/iTunes will not do this for you on the fly, but expect that to change in the future, especially if high resolution or at least CD quality downloads become common through the iTunes store.
Mac mini > AVI ADM9Ts