It was John, Keith Johnson wrote that their HRX discs were effectively their digital masters, I thought that hearing the 'master' file in your own home must be a good thing .......
Ah yes,

I remember spending about £60 specially importing a RR HRx disc, to find out what format it was in, just to advise you it was nothing exceptional just a data dvd with audio files on it in 24/176.4 format. I remember telling you they played fine on a MacBookPro using an IEEE1394 interface, and all that mumbo jumbo about £1500 sound cards in specially constructed PC's was just the problems with XP and the need for something faster as an digital output than USB 1.
I reckon the 176.4 sampling rate is suspiciously like up-sampled 44.1, (4x), but maybe that's just my cynical view.
I still maintain that the perceived audio quality is not primarily determined by the sampling rate, but is almost wholly dependant on the excellence or otherwise of the skill of the recording engineer.
In replay only situations 16/44.1 fully meets requirements for very high quality re-production and the file sizes are conveniently small. After all many people are happy with vinyl, which is the equivalent of approx 12bit 32kHz, but with special extra distortions (tracking speed and geometry) added.
However for recording purposes 24 bit is essential, - headroom, mixing, etc, and I do not believe anything is required beyond 96kHz sampling rate.
If that is the case there seems little point in down-sampling to 16/44.1 except to create smaller files. You might just as well release 24/96 versions for hifi consumers, if they can play the format and accommodate the file sizes.
In short, it's not about sound quality, 16/44.1 is fine and so is 24/96, but they have different uses.
JC.