I read somewhere that good engineers never downconvert high-rez digital masters directly to 16/44. What they do is record the high-rez master to analog tape 1st, then transfer the tape to 16/44, eliminating distortions that occur during downsampling.
Of course, going to vinyl directly from hi-rez digital should sound better than 16/44 digital.
Of course, going to vinyl directly from hi-rez digital should sound better than 16/44 digital.