I understand your point. Having said that, I have sampled the same tracks from other sources like 7 digital for comparison, and my ears tell me that they do not sound any better. Of course, this will not be the case with every instance of comparison. I have, in fact, noticed that some songs sound better from HD tracks while some sound better from 7 digital with similar bitrates. It seems to me it depends mostly on how the source audio is engineered rather than what HDtracks might or might not have done to it.
Also, are you implying that many HDtracks songs are simply upsampled rather than being true 24 bit? If so, then like I said, they mention this as a disclaimer to maintain transparency of information. Unless, they do it for few and lie for maximum others.
Lastly, I'm not really a technical person, I rely on my ears for quality. Can you please suggest a decent sound editing program that is easy to acquire for free so that I can verify you claim?