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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