The MB20 doesn't support 24/192, the highest it goes is 24/48 via AptX HD. However, apparently it is a pain in the butt to get an M1 to use any codec other than AAC.
https://www.reddit.com/r/MacOS/comments/14qmf8q
Realistically, this should sound fine for casual listening, either way, but I would not necessarily recommend Bluetooth if you're doing critical listening on a nice system.
If you want to stream high res from your mac, I would say sell the MB20 and buy a WiiM Pro. It supports 24/192 via Wifi and Airplay, and it's a good bit cheaper.
I think the MB20 is good if you absolutely need both Bluetooth and balanced ins/outs, otherwise would not top my list.