It's mostly all a meme. Most modern motherboards have good DAC+AMP built in, and 44.1kHz 16-bit is indistinguishable from 192kHz 32-bit or higher for most people. 75% of audio quality is your listening equipment, 20% is the quality of the source file (YouTube rips are shit), the last 5% is the rest of the pipeline unless you did something really stupid.
Sidenote: You can get a bit of a quality bump by knowing how to use Parametric EQ to compensate for imperfections of your listening equipment.