Of course they won't be bit for bit identical - the file size alone will differ by a factor of 3 or so. Even after converting back, you won't have identical files, since you will have lost some data. Fortunately, I didn't claim they would be identical, just that they would be AUDIBLY identical. I stand by that assertion. Everything lost in the downconversion from 24/96 to 16/44.1 is inaudible.
Honestly, I would be willing to believe that the results of a truly "optimum" down-conversion process might be inaudible (either to everyone, or just to me); hwo
You can easily do the test for yourself, and that should be highly convincing.
The steps are simple, easy to execute and have been done many times that the post above seems to have dismissed because you were not personally involved:
(1) Take a high resolution music wave file of your choice.
(2) Down sample the high resolution files to 44/16 using one of the many tools that are designed for the purpose such as the highly regarded freeware software named Sox, in accordance with the best parameters that are recommended for the purpose. This will damage the bit perfection of your original source file fatally in ways that can never be undone.
(3) Again using Sox, upsample the 44/16 file to the original high sample rate. You now have a highly damaged low resolution file in a high resolution container.
(4) Ensure that your processing has not caused level changes in the 20-20 KHz audio band, or timing errors or other easily detectable errors that can be easily avoided.
(5) Compare the two files using one of the highly regarded freeware tools that are available for the purpose such as Foobar2000 with the ABX plug in. This will be a DBT that is free of the usual errors that audiophile casual evaluations usually have.
(6) Report your results. Post your ABX logs.
If you have any questions about this process you can ask them and get them answered by qualified individuals on the Hydrogen Audio forum, or here.
That might actually be true - if we can find a true optimum conversion. However, conversions are never "optimum", if we can ever even figure out precisely which settings would be optimum. I once had the chance to do just such a comparison. It involved the (whole other) question about DSD. A DSD source file - claimed to have been recorded and mastered in DSD - was converted to 24/96 using both of the two "top" commercial conversion programs (Weiss Saracon and Korg Audiogate). Amazingly, the two resulting 24/96 PCM files
sound slightly different. I wouldn't claim that I could identify one or the other in a standard ABX test, or even that one or the other is "better", but simply that they are
not identical.... and that's a conversion from the same source to the same sample rate - the only difference being the algorithms used in the two programs (the "most neutral" option was claimed to have been chosen for each, at least Saracon itself offers multiple filter choices).
(Note that this is different than an ABX test. We're talking about switching directly back and forth, with perfectly matched levels, and with no wait, and hearing a slight difference. An ABX test expects the listener to be able to identify one source or the other; which is actually often more difficult than simply comparing them side by side and noting a slight difference. (If I were to hold up two very similarly colored tiles, one after the other, and ask you to identify which was which, in a standard ABX test protocol, you would be able to identify which was which with a certain minimum amount of variation between them. However, if I were to hold up the two tiles next to each other, or even overlapping, and ask you if they were "identical or different" - most people would be able to identify a much smaller difference.)
Now, we can go off into an endless discussion about whether the correct or optimum filter options were chosen, or even if one or the other program might introduce more or less coloration than the other, but the fact remains that the output from different programs does sound slightly different. Therefore, or especially, since we don't actually know which program, or which settings, a given company uses to do their conversions, we can't really know how similar the conversions produced by that company sound. So, if you really want to do an ABX test to see if the differences are audible, and make a definitive generalization that they are not, then
WHICH programs shall we test, and
WHICH filter settings shall we choose, and
WHICH headphones and headphone amp, or
WHICH speakers and speaker amp shall we use to conduct the test, and
WHAT source material. I suggest that a "fair and complete sample" might include the top five conversion programs, the filter setting claimed by each to be "neutral" and two others, at least three each of planar, dynamic, and electrostatic headphones, and at least five different combinations of speakers and speaker amps. If none of a hundred test subjects can reliably identify a difference with
ANY of those combinations, each using their own "favorite" test music, then I would be willing to accept a generalization that "the vast majority of people can't hear any difference". Other than that, even if I personally were unable to hear a difference, it wouldn't in any way prove that other people cannot.
Even further than that, even if it turns out that some "perfect optimum conversion" is totally inaudible, that still isn't enough, because it could turn out that a particular company deliberately chooses conversion settings that are
NOT optimum. We could be sinister and suggest that some "evil company" might actually deliberately degrade the sound quality of their lower-resolution downloads so that their more expensive high-res ones sound better. Or we might wonder if they simply deliberately adjust each separately to suit the desires of their target market (perhaps they boost the treble a bit on their high-res downloads so they sound "clearer" than the 16/44 ones, and reduce the treble a tiny bit on the 16/44 ones "to suit customers who don't like that hi-res sound"; much as many early CDs were remastered with a slight treble boost to deliberately make them sound "better than records"). Since, being end users, we mostly only have access to the version we purchase, we need the answer to this question as well (so, if we want to know if particular versions are "audibly identical", we need to know what program, and what settings, each of our music sources uses).
When two of anything measure identical by every practical measurement, but certain people still claim to hear (or see) a difference, then it's fair to suggest that, if they prove unable to do so in an ABX test, then they're probably imagining it. However, when there is a measurable difference, and some people claim to be able to hear or see it, you have to exhaust a lot of different possible test scenarios before you can reasonably claim that "the difference cannot be detected - at all - ever". Feel free to claim that it's minor, or insignificant to you, or statistically insignificant, but none of those is the same as "not there".