16/44 vs hi-res audio are we being played along with the music?

Sam here and hi-res audio from sights like HDTracks in 24/96 - 24/192 are not the best sounding digital audio as we have been told. lt is my opinion that 32/88 is superior in every way to any other bitrate + l can upsample a standard 16/44 digital file without dithering and it will sound indistinguishable from the commercial native hi-res version. l can upsample 16/44 to 32/88 to 16/44 and it will sound superior to the native hi-res 24/96 or 24/192 commercial file.fleetwood mac rhiannon

16/44 digital download flac: http://u.pc.cd/4Rt

HDTracks 24/96 flac download: http://u.pc.cd/G2t 

16/44 to 32/88 to 16/44: http://u.pc.cd/aSVctalK