Yes, many do but many don't and 16/44 is all the vast majority will ever need. Even a Rockbox clip+ downconverts a 16/48 to 16/44 on playback. This was not to prop up the RoCoo's capabilities but to correct something Jack said earlier. As I noted, the only advantage of 16/48 to 16/44 is for downconverted 24/96 material which I happen to have a lot of. Some would argue that point besides but for me it's a big deal. For most it will be meaningless.
I've got some downloads from the sources you mentioned and work with someone that does simple mic'd commercial recordings so those first gen dubs which is over 100. We also dub Vinyl via some very expensive kit to a SSD Nagra VI with linear supply I modded for it. Not a fan of switching supplies or just battery though that's second best. Records are generally first pressings from country of origin. You'd be surprised how different various record issues sound. Don't bother with DVDa, BluRay or SACD.
Edited by goodvibes - 1/12/12 at 11:59am