192 is not inherently superior to 96 is not superior to 44.1.
This is a marketing myth. AD or DA is clock, chip, analog parts and
filter. Sample rate is not the primary factor in quality. And
engineers adjust each session for the subjectively best result given the
audio chain.
Mathematically, this is correct, but from a practical perspective, for a very very long time, DACs just performed better at higher resolutions.
Fortunately in the last 15 years DAC's have improved a great deal in how well they play Redbook. My suspicion, with little to support it, is that cheap clocks got really good and/or really cheap, which has brought up the capabilities of most DAC's.
Number of DACs before which would absolutely show a sonic difference with different sample rates. Far behind us now.
So, no argument from me anymore. :) I've not really sought out Hi Rez files in a very long time.
Best,
E