I don't find the extra resolution helps at all at playback time, although I have older ears now. What it significant is a quality master in the first place. W

I don't find the extra resolution helps at all at playback time, although I have older ears now. What it significant is a quality master in the first place. With that I downsample to 16/48, I personally can't tell the difference at that point from higher-res. For example, I've made mp3/opus from a quality remaster, that sound better than the 80s CD, simply because the new master was scanned on better equipment.