If I wanted to determine the or any, noted diffs from two identical tracks with one being provided in 24/96 or higher, vs. one of lower word and sampling rate, I'd do the download of the high res file, and then buy the CD of it, as one example. The CD would of course have to be ripped onto the hard drive securely, to help or outright overcome the jitter induced by the rotating disc itself.
Another way might be to use DVD audio Extractor to rip native high res tracks off a DVDA disc, DVD disc, or HDdAD. Thereafter, as was said, rip to CD if desired.
There are some other concerns here too I feel.
Recording quality for one. Just 'cause the Disc has the apporpriate numbers like 24/96... or 24/192, doesn't mean the end product is top shelf. Normally it is better as a rule, but I'd not be blind to the issue of recording quality, even when it comes to HD audio.
I'd also say if you are upsampling, or trying to upsample music from Red Book to some higher numbers.... Do remember, the end result is usually not going to be actual improvments, but rather, mere change.
Unless I am way off here, once a file is captured into a particular word length and sampling rate, there is a defined, predetermined amount of info contained within that file. You can't add to it later on. you have only that level of data with which to contend. you can embelish it, alter it or change it, but you can't add to the amount of information already in it.... and that's where the HD in High Definition comes from... natively capturing the music/tracks, with as high an initial resolution as is possible.
For my own money... dealing with 'ready rolled' music files, I'd suggest 'leave 'em alone'. They are what they are. We can condense them, compact them, compress or reduce them, but it's doubtful if at all, we can increase or imporve them, by re-recording them into higher rates.... you're just making larger reproductions of the same thing and eating up disc space inordinately.
Upsampling has it's worth... during the actual recording... thereafter it's more or less a gimick IMO.