I certainly agree too. I purchased the DAD of Muddy Waters Folk Singer which is in 24/192 recently expecting to be blown away. Did it sound great, yes. Better than Redbook, not $30.00 better than the orginal.
It is the mastering and the way the music was originally recorded that makes the most difference not the format. It doesn't matter if it is analog or redbook or high rez.
I think it would be a great idea to start such a data base here on Audiogon. There could be a whole new section devoted to this on the homepage. The recording and all of its many iterations could be listed and Audiogoners could provide ratings for all to see.
I admire what HD Tracks is doing and believe they are providing a great service for audiophiles and the prices are correct. I've not downloaded many items, but one advantage HD Tracks has is that one can purchase and download one cut and try it out, then decide to purchase the whole album if you want to.
And Vance, I hear you about using your PWT to play back FLAC files. It does involve many steps and time. After doing all of that work, hoping to be blown away by the HiRez sound, and finding little or no benefit would be very disappointing. I don't remember if this was promised by PS Audio, but it would be great if the PWT could play FLAC files directly after being downloaded. I hope now that they have turned the corner on the Bridge, that they will devote some time to the PWT and have FLAC playback and while we are wishing, SACD, and DVD Audio as well but I doubt if all of that happens.