Audio Quality Rankings
Dec 11, 2010 at 10:22 AM Post #183 of 183
Depends on the mastering/mixing engineer.
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A well mastered track converted to AAC sounds better than a badly mastered one at 24/96.
 
And to answer your previous question, a 24/96 track theoretically sounds better than the same track downsampled at 16/44, whether it's audible or not is another issue.
 

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