For what it's worth I find it very difficult to hear any improvement at least in the digital landscape over 44.1 kHz (Redbook CD). I did try out Dylan's Love and Theft on SACD but the results were inconclusive. Generally the standard CD was preferred, with the SACD deemed slightly soft. Of course there is always the issue of provenance and different mastering. These tend to have a far greater impact on sound quality at the user end as a simple comparison of the two versions of Street Legal (1986 original CD v 1999 remaster) will readily demonstrate.
With high-res audio you are asked to place your trust in those providing the downloads that the only difference you might hear is down to only the increase in sampling rate, with zero volume and mastering changes. In other words - cheating.
It could well be that modern all digital recordings might benefit from high sampling rates but the evidence is sketchy to say the least. If the differences in listening were night and day like the ones for vision between Video and DVD then hi-res has a great future.
As things stand the existence of some great sounding CDs seems to suggest that there is little wrong with the medium. Perhaps it's the implementation that often leaves a lot to be desired.
And then there's MQA..
