The best DACs for Apple Music Lossless 2021 | Engadget
Briefly

The "Apple effect" can be as helpful as it is infuriating. A good technology can exist for years, and many won't care until it gets the Cupertino seal of approval.
To enjoy music at a higher sample rate and bit-depth, you'll need an interface that supports it and wired headphones; otherwise, you'll experience limitations.
It's worth pointing out that "lossless" and "hi-res" are related terms but not the same thing. Apple uses ALAC encoding which is compressed, without "loss".
In audio circles, a general consensus is that hi-res is anything with a sample rate above 44.1kHz, but definitions vary among different services.
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