So it is closer to the original idea Nishio-san had but not yet perfect. Now DSEE HX AI is able to analyse the song in advance and apply a multitude of different algorithms to match each segment of a song. Still, larger files naturally sound better due to the possibly faulty mechanism of most DAC chips' 8 times oversampling. But it is mostly useless and makes no audible difference despite the extra audio data. This was then tuned for different regions/countries and for different products.
At first they used separate algorithms for each segment of songs but for ease of use, lower risk and greater stability they 'averaged' it out to a single one-size-fits-all. Ayataka Nishio who created DSD, along with Chinen Toru and others, together made DSEE HX in 2013. In some cases mp3s will sound no different to its Hi-Res equivalent! I am an expert in DSEE HX and it has been Sony's consumer audio jewel since 2013. It should bring out details - restore musical details and nuances - that random players can't achieve, and with DSEE HX, it should sound less digitally compressed and more open. You could try out these audio players with some headphones and mp3s. Basically smoother vocals and transient attack is what DSEE HX already had, whereas ‘height’ is by AI… Without a DSP called DSEE HX AI, audio seems blended with collapsed soundstage.