@msagar: ..and you're absolutely right. Which brings us back to the original point we've been trying to make. That HR/HD downloads may sound better for a variety of reasons--it's just that 16/44.1 being not good enough isn't one of those reasons.
As for 24/192, you should absolutely stick to it if it sounds better to you. I cannot see (or hear) how it can be any better than 24-88.2 (for a Master to DSD source) or 24/96 (for a Master to PCM source).
As for 24/192, you should absolutely stick to it if it sounds better to you. I cannot see (or hear) how it can be any better than 24-88.2 (for a Master to DSD source) or 24/96 (for a Master to PCM source).