I have a massive collection of flacs derived from 44.1 Khz CD's. I also
have quite a number of HD tracks ranging from 24/48 up to 24/384. In
many case I have the same album in both HD and 44.1. Most of the time,
when comparing a HD track that was distilled from a HD master against
the 44.1 version of the same track, the HD variant is better. Sometimes
very much so. For HD tracks distilled from 44.1 or old analogue masters
there is sometimes and improvement and sometimes very little perceivable
difference. For tracks  with wide dynamic range (typically orchestral
stuff) distilled from HD masters there is a very considerable difference
between the HD and 44.1. Anyone that doesn't hear that improvement
should probably not spend too much on their audio systems. 

Assuming the HD track is distilled form a HD master the most significant
factor affecting the HD quality improvement is the dynamic range of the
material. The physics behind the dynamic range improvement of HD
recordings are widely published. If you have the gear and the
inclination try comparing a standard 44.1 version of Cassandra Wilson's
'New Moon Daughter' album with the 24/192 recording from HD tracks. The
improvement is astonishing. A number of other albums are similarly
improved. For orchestral/wide dynamic range HD is almost always better
when a  HD master has been used


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