AFAIK the SB plays the higher resolution files by 'dropping' every other
sample, which is not the best way to downsample.

Try using Foobar to downsample the two albums to 44.1 and 48
respectively, but make sure you keep the bit depth. I suspect you will
find the properly downsampled 88.2 file will sound better that way.

Of course, you'll keep the originals for when you get your TP ;)


-- 
bigfool1956

David Ayers
Music is what counts, hifi just helps us enjoy it more
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