Yeah, the difference between 16/44 and 24/96 is really huge. Not that I can hear any difference myself, but so many audiophiles can. I've been listening to some TOTL IEMs for five years now and can hardly tell the difference between 128 kbps MP3s and FLACs. Guess something must be wrong with my hearing. Oh well, I'd never buy a product with such serious limitations.