I should add that even if you were to find the 24-96 samples "better", it's not necessarily a fair comparison on the part of the humble 16-44. The problem is that an SACD master for instance, might be pure DSD or 24-96, so then a 16-44 version of that has to be created for the ordinary CD or CD layer. The same process applies to downloads as well - for example Linn's 16-44 downloads are the resampled versions of the higher res versions and are used to create the redbook CDs. As soon as you downsample anything you will lose sound quality, no matter how sophisticated the hardware or software is.
The only really fair way to compare the two resolutions would have been if two different storage mediums were used at the recording session and those two different mediums used to create the high res and standard res versions. For example, a 24-96 recorder could have been used concurrently with a DAT machine set to 16-44. Then the final comparison would be much more meaningful because there would be no resampling required of the low res version.
I know that Simon Eadon of Abbas, for example, has employed both the 24-96 and DAT machines at the same time, but I'm not sure if he sets the DAT machines to 16-44 or 16-48.