jimman2—Here is some good background FYI: https://www.kirkville.com/music-not-sound-why-high-resolution-music-is-a-marketing-ploy/
There are a great many audiophiles today who do not believe that basic "Red Book" (CD) 16 bit/44kHz digital sampling is sufficient. They want 24 bit/96kHz sampling or higher. (This latter technology was not economically viable in 1981-82, when Sony & Philips created the CD format.) Personally, I feel that there's zero audible benefit in going beyond 16/44 as delivered to the final listener, but then I don't subscribe to lots of other audiophile esoterica either. I like measurements.
There are a great many audiophiles today who do not believe that basic "Red Book" (CD) 16 bit/44kHz digital sampling is sufficient. They want 24 bit/96kHz sampling or higher. (This latter technology was not economically viable in 1981-82, when Sony & Philips created the CD format.) Personally, I feel that there's zero audible benefit in going beyond 16/44 as delivered to the final listener, but then I don't subscribe to lots of other audiophile esoterica either. I like measurements.