You must mean DVDA verses SACD. DVDA may use 192/24 DACs but there are no disks that use that format so it doesn't matter. SACD was invented to compete with DVD audio and to improve upon it.
CDs use PCM (Pulse Code Modulation) but SACD uses Direct Stream Digital (DSD) which doesn't need as much filter adding and is less harmful to sound quality than PCM. The sampling rate is also much higher and can reach 2,822,400 samples per second.
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