+1 jji666. Part of the bad reputation of CD arises because a lot of the ADCs and DAC's in the early days of CD weren't capable of true 16 bit resolution. Since then there have been significant improvements in converter and filter design that have led to improved sound from CD.
A lot of so-called High Rez recordings don't have the frequency response or dynamic range to need 24/96 resolution in the first place. Some do and I enjoy them for that. But to speak to your reference to "care", they are often more purist recordings where the quality of the engineering is probably a bigger determinant of their sound quality than whether they are 16/44 or 24/96.