Tsuyoshi Yamamoto's Midnight Sugar is only available in cd, XRCD (still 16/44) and SACD (disc). I know of no sites that have it available in any hirez download format (the only viable would be DSD, unless someone did a vinyl rip in say 24/192).
To your basic question....well, again.."high resolution format" means many things. There is no format called high resolution. It's one of these: DSD or DSD128 (DSD, DFF), PCM (24/44, 24/48, 24/96. 24/176.4, 24/192, 24/352.8k. 24/384k). What is your DAC and what sample rate does it play back best in?