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The quality of lossless filetypes depends on the media it was ripped from.........
how about HDtracks.com studio master files straight from the Studio!?
Depends on the mastering/mixing engineer.
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.