The video that @cleeds referred to is heavily slanted toward trusting that the conversion back to analog fills in the missing pieces with a perfectly synthesized replacement. The human ear is not capable of discretely differentiating the bonafide program material from artificial. Put another way, not capable of seeing the forrest for the trees.
As as a person who can’t put on the blinders and “un-see” what I know, I cannot accept that 16 bit depth with 44kHz sampling even approaches the principle of high fidelity sound reproduction (ie: don’t alter the program material).
That is not to say that there isn’t a purpose for CD in my life. It’s just a distant third choice, because of the nature of what it is, to vinyl and analog tape done properly. Sadly, after you learn that there is no Santa Claus, the ritual of gifting becomes as hollow as the sound of 16/44 digital.