Here's some free tracks, most of them excellent recordings, with different sampling rates. I downsampled two of them from 192 to 96, 88, 48 and 44.1 kHz (using Wavelab). The original 192 kHz variant sounds best to my ears, 44.1 kHz worst. The difference is not huge, the less so with the Hugo, but it's there, and the 192 kHz variant provides the highest listening pleasure.
4/6/15 at 6:17am