Read my post again, I'm strictly talking about the audio format and not about the codec nor compression. I would expect anyone caring enough to compare CD quali

Read my post again, I'm strictly talking about the audio format and not about the codec nor compression. I would expect anyone caring enough to compare CD quality 44khz and 192khz/24bits to be using lossless or uncompressed audio, otherwise what's the point? Pretty much all lossy codecs will put a low-pass filter and trow out any sound above 16khz~20khz anyway, and some will even resample to 48khz, no matter what lol.