This is really DAC dependent. If I'm using a Holo Audio R2R DAC on NOS mode, I would certainly prefer Hi Rez over CD, but if it's a DAC that oversamples by default with custom filters like burrito filter, I prefer 16/44.1 and let the burrito utilize its full 8x OS filter
What theveterans said. I don't think the differences will be much discernible at all to most folks running typical gear, but for well-made things that allow you to run NOS, it's appreciable. I prefer the sound of the Schiit twentydollarsuperfootlongmegacomboburrito to high res on NOS myself, but it's all preferences.
By a deaf old guy who can't even hear bird song without hearing aids. But hey, it's a point I used to argue. So... Just for old times. And, anyway: this is SBAF, so you have to be ridiculed for something :)
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