There’s no more information that can be extracted from the HiRes or early digital recordings that was done in 44.1/48k. However, some albums for instance Madonna, ‘like a Virgin’ was mastered in 1984 presumably from analogue master tapes. Analog master tapes can easily record beyond the CD standard above the 22.5k, so doing a hi-res recording at 96k into MQA makes sense. The advantage of time domain correction or so call ‘de-blurring’ can be applied to improve the SQ at the master level. On the DAC side, further ‘de-blurring’ can also be applied provided the decoder and DAC is connected directly, so called ‘Hardware decoding’