Most hi-res files are not just higher sample rate, but also higher bit-depth... While CDs are 16bits at 44.1kHz, hires file are often 24 bits at 96kHz or 88.2KHz. Even though the sample rate is being reduced in the transcoding to 44.1kHz of 48kHz, the bit depth should remain at 24bits, which the SB3 can handle, and that is likely to provide some improvement.
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