Right, but i am questioning the idea that the native resolution of the mastering can matter, when thinking in digital terms?
If the file is in 194 on Qobuz then that is all our DAC knows when it receives the file. When it is upsampled prior to our equipment it will still be perfect (digital), just in a higher resolution and the data is not changed. If it was recorded digitally in another resolution can´t matter, in my mind. But please explain.

What does matter however is the noise level caused by the processing activity during the playback. Why this would matter more for Abraxxas then for other albums, i fail to understand though...But i guess the files are different in size and has more/less data to unpack/process?

It seems a perfectly capable DAC chip, can decode up to 32/192 data.

Gents an observation, Philips were the company to introduce the CD player to the world, alongside Sony, in 1982, I bought a Philips CD 104 Red Book standard which uses uncompressed pulse code modulation (PCM) with 16-bit resolution and a sample rate of 44.1 kilohertz (kHz) this must have been in late 1984 it sounded quite good with the right CD, a lot of early CD's unfortunately were like fingernails on a blackboard after a couple of years the CD 104 became intermittent in use. 

The CD104 used/uses a CDM-1 transport that Philips developed by themselves. The basis of this is a cast-iron form which holds a sophisticated swing-arm laser paired with six Rodenstock glass-lenses. In terms of musicality, the CDM-1 is considered to be the best transport ever made if a little slow in action. Following the audiophile rule of “garbage in = garbage out”, a flawless reading of the source material is the basis for musicality.

The CD104 was designed initially as 14 bit resolution 44.1 Khz sample rate using 2 x TDA1540P mono multi-bit DACs, 1 per channel.   Philips discovered that Sony and others were coming to the market with 16 bit Players Philips pushed it's engineers into adding oversampling in the guise of a SAA7030 error correction chip, making the CD104 16/44.1. If the 14-bit DAC was ever considered to be a handicap by customers, I can tell you that no failing is audible at all. In fact, the later Philips 16-bit TDA1541 DACs were used in Sony’s High End players well into the 1990s, which says a lot about what Sony thought of the Philips DACs.

A good few years ago I did some research on the internet, it appears that most problems with this CD player result from "Griplets" a type of hollow rivet that goes through the double sided PCB joining the ground planes.  The "Griplets" fail, simply re-soldering does not work even if a meter shows continuity! as strongly suggested on various forums using a fine bit, drill the "Griplets" easily identifiable as blobs of solder were drilled through then silver wires I had some spare, were pushed through and soldered on each side. This player has fixed signal/phono leads so a pair of my DIY leads were soldered in place, though we had chassis RCA sockets to hand this saved on soldered joints.

The result was even better than I remembered & functioned flawlessly. This work was done by my son then at technical college, after further reading I saw the NOS conversion ie no overall sampling where the SAA7030 error correction chip is removed & 4 wires soldered across the resulting gap on the PCB out came my son's soldering iron, he unsolderd the SAA7030 Over-sampling chip & fitting a 24 pin IC socket, rather than the 4 wires he  plugged in a "No Overall Sampling PCB with flip/flop IC" I bought from Bulgaria it reclocking the CD104 my son also soldered a Ik resistor from pin 18 to pin 16 cutting a track on the SAA7000 to get 5v and make the chip recognise 14 bit rather than 16 bit.  My son had this player for his system.

I was so impressed with it that I bought another immaculate sample off the "Bay" it's also an early grey case that came in its original box my son duplicated his previous endeavours plus this CD104 came with phono sockets he replaced the 3" wires with the silver wire I had left over from making phono leads. 

As to 14 bit the  CD104 after conversion has more detail strange but true, better bass indeed very analogue sounding; it sounds so natural I prefer it to the Cambridge CD4se (16/44.1) that I replaced the CD104 with, I now use for convenience the CD4se as a transport as it has a rear BNC rear digital output that the CD104 lacks. I have not asked my now married son with our granddaughter to create a digital output as lampizator shows on the internet.

My convoluted point is, if 14 bit can work so well with well recorded CD's is it the playing mechanism including streaming or the CD including streaming or finding the perfect match between them.       

The CD-104 uses 14-bit DACs but is NOT 14-bit resolution. You need to understand the principles of oversampling but effectively it will deliver 16-bit resolution using 14-bit chips.

Thanks, as usual! A lot to digest here.
I should add that i love listen to new music as well, which often is high-res on qobuz.

Here is where i notice a big improvement in how pleasing (yet another vocabulary) it is to listen to the album in 16/44, compared to the native Qobuz format, on my current setup.

The other issue when (using an internal chip based upsampler and in most cases a dedicated extra box upsampler) to go either way is that most chaps may not realise that 95% of upsampers contain another PLL (Phase lock loop) which is crudely put another reclocking latch.

So inessence you get double bubble (lol) a resampled rate plus another reclock think of a DDC with an upsampler.

IMHO the resolution is the most important as inthe bit rate, CD is a box which is 16 x 16 containing 44100 samples per second, a high resolution file may contain a box 24 x 24 and have 192,000 samples per second. Don't forget this is a Logarithm not a incrimental decimal scale, as in the difference between 14bits of resolution (16384:1) and 16 bits of resolutions has 65,536 possible values.

Some 24/44.1Hkz tracks sound way more enjoyable, natural than the majority of 24/192Khz tracks do *caveat* being that most are RESAMPLED from a red book master, NOT a dedicated high resolution master file of say 24/96 or 24/192Khz that is a different case altogther.

Also if you have a 24/96Khz play it at that sample rate, the try 192/384Khz see what YOU feel about it

Thanks for sharing.
So the question is then, why does it sound more pleasing (fluid, evoking emotions and have better timbre/tone) when i downsample Nilufer Yanya´s new album (as an example) to 16/44?

That is what i try to understand the logic behind.

Do you mean the album My Method Actor from 2024? It's in 24/44, an unusual hi-res format which donwsamples relatively easily to 16/44. It's quite compressed at -8.43dB so not using all the usable dynamic range.

I can't comment much more, the music is not to my taste.

As I posted we/my son NOS  converted two CD104  admittedly with a "No Overall Sampling PCB with flip/flop IC"  our CD104's will not play all, probably about 30% of CD-R and CD-RW  recorded CD's I do agree it is not a RED BOOK compliant player but what else can I call something that does play comercial CD's brilliantly but a CD player ?

As I wrote in my post  "As to 14 bit the CD104 after conversion has  more detail  strange but true, better bass indeed very analogue sounding; it sounds so natural I prefer it to the Cambridge CD4se (16/44.1) that I replaced the CD104 with, I now use for convenience the CD4se as a transport as it has a rear BNC rear digital output that the CD104 lacks. 

There are hundreds if not thousands of NOS converted CD104's out there playing a machine as Philips engineers originally designed it with 14 bit output.  Those visitors who have listened to a comparison twixt CD104 & CD4se have prefered the CD104 in my system some of them in the Trade & others  with limited interest.

I can only suggest that as with removing RFI/EMI (clutter) from the system making music sound more relaxed even sounding slower,  14 bit as intended by the Philips  engineers on this CD player 
works in a similar way.