I fail to believe the two sources really do sound the same in any system.
In my experience, the issue is a question of detail & dynamics v's emotion & engagement.These two qualities in sound always seem to be competing with each other.
Essentially, our choice of source will be decided (either actively, or passively) on these qualities. If anyone prefers a detailed and dynamic sound, then generally speaking they will prefer the higher resolution programme delivery. If anyone prefers an emotional and engaging sound, then most likely they will enjoy 44.1/16 CD better.
Often the difference is close, but there IS always a difference.