Well HD tracks had the The Righteous Brothers on 24/96 and then a redo and a free re-download on the 24/192, I would say on the Oppo playing through the mx150 the later does sound better to me. They are both great, but the 2nd on this recording is cleaning and a sound stage with more range and feels less compressed.
Maybe what happens is that some times the source is old poor etc and is over mixed to the point of saturation, coloration and added distorition and thus you end up with compression introduced into the the final cut?
However, I agree that even the 44 on a good rip or a HD cd sounds nice too.
I think the key is the source and the engineer that laid the tracks down in the 1st place
