I read sampling theory in school, just like how Lavry explains. So I am not fond of anything over 44.1Khz. But I like the 24bit versions (less quantization error). And there are side-benefits in buying these Hi-Rez music (vs the theoretical non-advantages) - usually, the transfers to digital from the analog masters are done more carefully and with better quality digital equipment. Also, they pick good analog master tapes and good recordings (from sonics point of view) for these transfers.
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