The important point here is that no software can fully overcome the limitations of your hardware. And everyone's experience will depend on what audio source, playback client, driver and hardware they are using.
For example.. If you have a ua5 connected to your PC in 16/44 mode, that is all that it will play. Your playback software, or the driver, must convert that audio to 16/44 before sending to the ua5. There are many ways to do that conversion and some are pretty nasty.
So just because you can 'play' a 24 bit file doesn't mean you are hearing 24 bit playback, etc.