Long time ago I did a similar test and concluded the - at that time = 16 bit 44K audio through external dac sounded better than the dsd layer on internal converters.

Since then pcm dacs have become A LOT better.

I still do not hear a significant difference between 44.1 K and 96 K on a good converter. Admittedly, on “good”, “mastering grade” converters I have heard awful 16 bit 44K, so YMMV.

To the OP, according to some engineers you will extract even more quality just recording at 96K, lower distortion, lower HF. noise.

If you need to choose between DSD or 768 KHz to extract the last percentile, I’d suggest investing in better monitoring. It will have a greater impact than either choice.