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http://www.wsj.com/articles/hi-res-audio-hijinx-why-only-some-albums-truly-rock-1425675329

This again gets to a key point -- the mastering/remastering is the true "decider" about the sound 
quality. Resolution can matter, but it matters much less than what the mastering engineer does. 
High-fidelity transfer of analog and tasteful mastering adjustments are what make for the best 
high-rez titles. For all-digital titles, if the files handed to the mastering engineer are 
hopelessly screamy and dynamics-crunched, there is nothing to do to make them sound good. If an 
artist hands the mastering engineer something with good tonal balance and some decent dyanmics 
baked-in, then decisions can be made different for high-rez and vinyl and other audiophile formats 
vs. common-market downloads and CDs. Perhaps no dynamics compression because there is not "make it 
louder" demand in the high-fidelity markets. Also, EQ decisions will be different for a market that 
listens on high-quality speakers and headphones vs. computer speakers and earbuds. It still all 
comes down to taste and aesthetics on the part of the mastering engineers, and understanding the 
different markets. The artists and record companies have to be active participants too.

-- Tom Fine