Yes, they make SACDs, but masters are PCM, so SACDs are PCM to DSD conversions. Red layer is native PCM.
So the best quality you can get is probably 24bit downloads.
Sorry for my typo ("made", instead of "make"; I fixed it).
Ah I see; I believe it is better to use digital DSD recording machines, all the way from all input stages, right?
By the way, all my Music is on LPs, CDs (including the HDCD encoded ones), SACDs, DVD Audios, DVDs, Blu-rays, HD DVDs, and I'd rather forget about the rest of the other audio formats (except for DAT & Open-Reels).
Bob (me) does not download anything from anywhere (Music or Movies).
It's just the way it is. At least in my entire past, and right now.
And no problem whatsover with it either from the people that do.
* I guess I'm just still old-fashioned type of guy.
Gold CDs, 24-bit recordings, Upsampling (up to 352kHz or even 704kHz),
aren't in my Christmas tree top ornamentation (Nazareth star).
I do like 88.2 and 176.4kHz on some recordings (96 and 192kHz I guess is fine too; actually is).
And in my book, 20-bit is all is truly needed (I agree with Bob Stuart, from Meridian).
Standard Red Book CDs (16-bit/44.1kHz), can sound wondeful if well done.