Hi, no question of improvement from 96kbps/128kbps upconverting to any format/ higher bits execpt larger size files in your disc.
And Lossless to Lossy conversion can be done but not vice versa
hi, here I mean restoration of sound quality of a lossless file cannot be done when you convert a lossy format again to any lossless format
Of course, I know that Pakecc.

If you look at my post, I have actually asked the other member that does 'he' think that such a conversion will help. Once a sound recorded or converted to a lower bit rate loses the information which the lossless format has. Reconverting it to higher bit rates or even FLAC will not bring the lost information back.