This video uses a chart to demonstrate the sound quality enhancement benefit of DSEE Ultimate. The chart features bits (dynamic range) on the vertical axis, and kHz (frequency response) on the horizontal axis.
A grey area of the chart demonstrates the 16bit / 44kHz range available to conventional MP3 files and CD.
An extended blue area demonstrates the expansion of audio quality to 24bit / 192KHz when using DSEE Ultimate, and the way this technology can upscale sound quality to be closer to High-Resolution Audio.