Everyone seems to miss this point. It matters a lot.
I cannot speak for others, but I am not missing that point. I just don't find it to be generally true that hi rez is inherently better sound. What I have found to be true is that some hi rez releases have had more "care" and that is an improvement in sound. It's probably not so much the resolution as the idea to provide something that would sound good on a better system, which finds its way into the mastering.
However, I will also say that I feel that sometimes DSD has a bit of a different character. That could also just be mastering.